Commissioner Of Income-Tax v. Soulier Jean Louis.

1. This is an application under section 256(2) of the Income-tax Act, 1961, requiring us to direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this court:

“Whether, on the facts and circumstances of the case, the salary received by the assessee is taxable in India?”

2. We have carefully gone through the order of the Appellate Tribunal.

3. The assessee, a foreign employee, claimed exemption in regard, to his salary on two counts: (a) that the case of the assessee was covered under section 10(6)(vi) of the Act; and (b) that the case of the assessee was covered under the Double Taxation Avoidance Agreement between India and France.

4. So far as ground (a) is concerned, no clear finding was recorded by the Tribunal and, therefore, it can be said that the case of the assessee under section 10(6)(vi) of the Income-tax Act was not accepted.

5. On ground (b), the Tribunal has accepted the case of the assessee subject to ascertaining the fact whether or not the stay of the applicant had exceeded beyond 180 days and for that the case was remanded to the Assessing Officer. No prima facie error has been pointed out in the finding of the Tribunal which are findings of fact that conditions (b) and (c) of article XIV(2) stood fulfilled, and, therefore, we are of the view that no question of law arises from the order of the Tribunal.

6. The application is, therefore, rejected.