COMMISSIONER OF INCOME TAX Vs. APURBA MUKHERJEE

JUDGEMENT

(1.) THE following question of law has been referred to this Court by the Tribunal under s. 256(1) of the IT Act, 1961 ('the Act'):

(2.) THE year of assessment is 1976-77 for which the relevant period of account is the financial year ending on 31st March, 1976.

(3.) THE facts of the case, as narrated by the Tribunal in the statement of case, are as under : The assessee is an individual. During the course of assessment proceedings it was stated that the assessee was a Marine Engineer and had earned the salary declared in the return of income from a foreign employer for services rendered by him outside India, and therefore, deduction in terms of the provisions of s. 80RRA of the Act was admissible in his case. The claim of the assessee was rejected by the ITO as no certificate by the Central Government approving his services was produced.