COMMISSIONER OF INCOME TAX Vs. E HAMMET

JUDGEMENT

(1.) The Income-tax Appellate Tribunal, New Delhi has referred the following two questions of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this court: 1. Whether the Tribunal was right in law in holding that the notification issued on March 31,1983, which extended the applicability of the Income-tax Act to the continental shelf of India was applicable for the accounting period commencing from April 1, 1983 ?

(2.) Whether the Tribunal was right in law in holding that the notification of extension of the Income-tax Act to the Continental Shelf not being applicable for the assessment year 1983-84, the salary paid to the assessee for the lay-off period outside India was not chargeable under Section 9(1)(ii) of the Income-tax Act, 1961 ? 2. Briefly stated the facts giving rise to the present reference are as under:

(3.) The reference relates to the assessment years 1982-83 and 1983-84.