S.C : The salary of the assessee was not paid by FACT but by the foreign company, Davy Powergas Inc.

Supreme Court Of India

CIT vs. S.R. Patton

Section 9(1)(ii)

Asst. Year 1973-74, 1976-77

Suhas C. Sen & S.S.M. Quadri, JJ.

Civil Appeal No. 307 of 1993

16th December, 1997

Counsel Appeared

T.L. Vishwanatha Iyer with T.C. Sharma & B. Krishna Prasad, for the Appellant : C.N. Sree Kumar, for the Respondent

ORDER

BY THE COURT :

The basic question in this case is :

“(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the salary of the assessee was not paid by FACT but by the foreign company, Davy Powergas Inc. ?”

This is a pure question of fact. The finding of the Tribunal has not been challenged on the ground of perversity. The finding will have to be taken as correct. Therefore, the answer to this question must be in the affirmative and in favour of the assessee.

In view of our answer to question No. 1 the other questions raised in this case need not be answered. The appeal is dismissed. There will be no order as to costs.

[Citation : 233 ITR 166]

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