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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: S. R. PATTON
Court Name: Supreme Court of India Judge(s): Suhas C. Sen, Syed Shah Mohammad Quadri Title: COMMISSIONER OF INCOME-TAX vs S. R. PATTON Case No.: Civil Appeal No, 307 of 1993 Date of Judgment:1997-12-16 Reported As: 1999 PTD 1211 Result: Appeal dismissed
Judgment ORDER 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 Power gas 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.