EMIL WEBBER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference at the instance of the assessee. The question of law which has been referred to us reads as follows :

(2.) IN order to appreciate the question and the proper answer to be given to the same, a few facts may be stated :

(3.) ACCORDING to the agreement, Ballarpur were under obligation to pay by the device indicated in the agreement to Krebs certain amounts of salaries at the agreed rate. In addition, it was provided that certain daily allowances would be paid to each of the personnel only by Krebs. Ballarpur also were obliged under the agreement to provide for free lodging. Lastly, it was provided that "...... salaries are understood free of any Indian tax or duty".