1997 Supreme(SC) 1677

SUPREME COURT OF INDIA
Suhas, C. Sen, Syed Shah Mohammed Quadri
COMMISSIONER OF INCOME TAX, APPELLANT
Versus
S. R. PATTON, RESPONDENT.
Civil Appeal No. 307 of 1993,
decided on December 16, 1997.

The court upheld the finding of the Tribunal as a pure question of fact, leading to the dismissal of the appeal.

Headnote:

Salary Payment - Taxation - The court held that the salary of the assessee was paid by the foreign company M/s Davy Powerage Inc. and not by FACT, based on the finding of the Tribunal. This influenced the court's decision in favor of the assessee.

Fact of the Case:

The Tribunal found that the salary of the assessee was not paid by FACT but by the foreign company M/s Davy Powerage Inc.

Finding of the Court:

The court upheld the finding of the Tribunal, stating that it was a pure question of fact and had not been challenged on the ground of perversity. The appeal was dismissed in favor of the assessee.

Issues: The main issue was whether the salary of the assessee was paid by FACT or by the foreign company M/s Davy Powerage Inc.

Ratio Decidendi: The finding of the Tribunal regarding the payment of the salary was upheld by the court, leading to the dismissal of the appeal.

Final Decision: The appeal was dismissed in favor of the assessee, with no order as to costs.