9911796707
TMI Blog2002 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... uary 28, 1978, are, therefore, quashed holding that the petitioner is fully entitled to the benefits in section 80RRA - - - - - Dated:- 30-5-2002 - Judge(s) : DALVEER BHANDARI., VIKRAMAJIT SEN. JUDGMENT The judgment of the court was delivered by VIKRAMAJIT SEN J.-The petitioner is aggrieved with the order dated January 28, 1978, passed by the respondent, whereby his representation dated September 26, 1977, was rejected. The petitioner had claimed the entitlement of deduction under section 80RRA of the Income-tax Act, 1961, which provision had been incorporated therein by the Finance (No. 2) Act, 1977, with effect from April 1, 1978. His representation was rejected for the reason that the petitioner was "working as an independent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an employee as required by section 80RRA of the Income-tax Act, 1961. It is also denied that the order of the Government is arbitrary and erroneous in the facts and circumstances of the case." On a bare perusal of the section it will be clear that the petitioner fell within its contemplation. What had obviously escaped the attention of the respondents, and had resulted in their erroneous interpretation of the section, was the absence of the use of the words "employee" and/or salary". The wording of the section, as also its palpable purpose, i.e., attracting the repatriation of funds/remunerations earned by Indian citizens abroad and thereby augmenting our foreign currency holding, make it abundantly clear that the incentive is neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... theatrical establishments in case their labour should be needed household servants in performance of their duty when their masters wish in these and other similar cases, the requirement of actual service is distinct from the employment by the party employing'. In an agreement to 'retain and employ', 'employ' means only to 'retain' in the service 'and is mere tautology'. See in this connection, Stroud's Judicial Dictionary, fourth edition, volume 2, at page 893. The expression, however, must depend upon the context of the particular provision in which the expression appears. It was held in England that an engineer appointed by a local authority to supervise the execution of works, but not subject to the local authority's supervision, is nev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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