TMI Blog2000 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "1. Whether, on the facts and in the circumstances of the case, the assessee is an official of U.N.O. under the United Nations (Privileges and Immunities) Act No. 46 of 1947? 2. Whether, on the facts and in the circumstances of the case, the income from U.N.0. and writing in the newspapers was exempt being casual or non-recurring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso filed by the assessee. The Tribunal on consideration of the rival stands came to the following conclusions: "10. After hearing both the parties and duly considering the Special Service Agreement, as also the United Nations (Privileges and Immunities) Act, 1947 (Act No. 46 of 1947), we are of the view that the assessee was an independent contractor as specifically stated in section 4 of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusively concluded the status of the assessee and, therefore, the amount was not exempt. 11. That leaves us with the exclusion of Rs.1,050 as done by the Appellate Assistant Commissioner. It was not denied by learned counsel for the assessee that before the assessee chanced to write these articles, after meeting the editor of the newspaper, he had many articles in the press to his credit. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (SC)." The Departmental appeal was allowed and the assessee's cross-objection was dismissed. Accepting the prayer for reference, the questions have been referred for the opinion of this court. In spite of notice, there is no appearance on behalf of the assessee. Heard learned counsel for the Revenue. On a perusal of the quoted portion of the order, it is to be noted that the Tribunal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
