1997 (12) TMI 9 - SCH - Income Tax

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.

Summary

The Supreme Court held that the Tribunal was right in determining that the salary of the assessee was paid by a foreign company, Davy Powergas Inc. The appeal was dismissed with no order as to costs.