TMI Blog1973 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... London, they were only doing so as the agents of the assessees. The Tribunal opined that the trustees must have been sending the amounts in question to London under the assessees' instructions. The finding of the Tribunal in this regard is essentially a finding of fact. Therefore, all that we have to see is whether that finding is either perverse or not based on any evidence. We are unable to agree with the learned counsel for the assessees that the finding in question is either perverse or the same is not based on any evidence. Appeal dismissed. - - - - - Dated:- 9-3-1973 - Judge(s) : H. R. KHANNA., K. S. HEGDE JUDGMENT The judgment of the court was delivered by HEDGE J.--- In these appeals by special leave, a common question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited with the Government of India and the Government of India was to pay to the trustees certain sums of money every year in India under the tripartite agreement. The trust deed provided that the trustees shall pay to the two beneficiaries every year Rs. 1,24,000. The payment is required to be made in India. After the execution of this trust, the two grandsons of the Nizam as well as his daughter-in-law went and resided in London. Every year the trustees were realizing the amount due from the Government and renitting the amounts due to the beneficiaries to London and those amounts were expended by them in London. These facts are all admitted. The question for decision is whether the expenditure incurred by the two grandsons, who are bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing clauses, and such expenditure shall not be included in the taxable expenditure of an assessee---.. (o)(i) .... (ii) from any income or capital accrued or realized outside India by an assessee who is not a citizen of India but is resident in India or being a citizen of India or a Hindu undivided family, is not resident or not ordinarily resident in India... " Explanation to that proviso is not necessary for our present purpose. It was held by the Tribunal that the assessees are citizens of India, but they were not ordinarily resident in India. This finding was not challenged before us. So the only question for decision is whether they realized the amounts due under the trust in London. If they had realized that amount in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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