TMI Blog1956 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... This reference is by an assessee whose case had come up before us in I.T. Reference No. 47 of 1954. The facts are identical and in that reference we held that the assessee was liable to pay tax under section 12. Now, this reference challenges an order of the Tribunal wherein it has been held that the identical income earned by the assessee is liable to tax under section 10(6). As pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a connection between the remuneration and the services rendered. Now, when we look at the facts set out in the statement of the case, neither of these two facts has been established. What the Tribunal says is: During the rationing days it is common knowledge that a dealer had a lot to do with the Government. Various formalities had to be complied with, licences had to be obtained. This paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , clearly the tax is not sustainable under section 10(6). But as we have pointed out in Commissioner of Income- tax v. Swimming Bath Trust [1955] 27 I.T.R. 279 at 293, the real controversy between the assessee and the Taxing Department is whether the assessee is liable to tax. Even though he may not be liable to tax under one provision of the Act, if he is liable under another provision and that l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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