Commissioner Of Income Tax vs George Dekiss
1996 Latest Caselaw 343 Del

Citation : 1996 Latest Caselaw 343 Del
Judgement Date : 16 April, 1996

Delhi High Court

Commissioner Of Income Tax vs George Dekiss on 16 April, 1996

Bench: D Jain, Y Sabharwal

JUDGMENT

By The Court

1. In respect of asst. yr. 1971-72, at the instance of the Revenue, the following question has been referred for the opinion of this Court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was a technician under s. 10(6)(vii)(a)(i) and not under s. 10(6)(vii)(a)(i) of the IT Act, 1961 and, hence, was entitled to exemption for a period of thirty six months as provided for in s. 10(6)(vii)(a)(ii) of the IT Act, 1961?"

2. Answer to the question stands concluded by the decision of this Court in the case of Addl. CIT vs. William Land. Following the said decision we answer the question in affirmative, in favour of the assessee and against the Revenue.

3. No costs.

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