1996 (1) TMI 71 - HC - Income Tax

Summary

The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961, regarding the taxation of a foreign employee's salary in India. The Tribunal did not accept the exemption claims based on section 10(6)(vi) of the Act but accepted the case under the Double Taxation Avoidance Agreement with France, subject to further verification by the Assessing Officer. The High Court found no error in the Tribunal's factual findings and rejected the application.