Q. What are the equivalent citations for Commissioner of Income Tax vs S. R. Patton ?

The equivalence citation are(1999) 151 CTR SC 235 ; (1998) 8 SCC 608 ; [1998] 233 ITR 166 (SC) ; LQ/SC/1997/1697 ;

Commissioner Of Income Tax Vs. S. R. Patton On 16 December, 1997

Q: Q. What was the bench assigned for the case Commissioner of Income Tax vs S. R. Patton?

HONBLE JUSTICE S. C. SEN, HONBLE JUSTICE S. S. M. QUADRI

Open iDraf

Commissioner Of Income Tax v. S. R. Patton

Commissioner Of Income Tax
v.
S. R. Patton

(Supreme Court Of India)

CA No. 307 of 1993 | 16-12-1997

SUHAS C. SEN J.

The basic question in this case is

"(1) 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

In view of our answer to question No. 1 the other questions raised in this case need not be answered

The appeal is dismissed. There will be no order as to costs.

Advocates List

For

Bench List

HON'BLE JUSTICE S. C. SEN

HON'BLE JUSTICE S. S. M. QUADRI

Eq Citation

(1999) 151 CTR SC 235

(1998) 8 SCC 608

[1998] 233 ITR 166 (SC)

LQ/SC/1997/1697

HeadNote

Income Tax — Appeal — Appeal to Supreme Court — Pure question of fact — Held, finding of Tribunal will have to be taken as correct — Salary — Payment of — Whether, on facts and in circumstances of case, salary of assessee was not paid by FACT but by foreign company, Davy Powergas Inc.