1995 (9) TMI 56 - HC - Income Tax

Summary

The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961, filed by the Revenue. The court directed the Income-tax Appellate Tribunal to refer a question regarding the taxability of salary paid to the assessee for the off period outside India under section 9(1)(ii) of the Income-tax Act, 1961. (Case Citation: 1995 (9) TMI 56 - ALLAHABAD High Court)