Treaty exemption and salary tax claim failed to raise any referable question of law after factual remand.

The assessee's claim to salary exemption under section 10(6)(vi) of the Income-tax Act, 1961 was not accepted because the Tribunal had recorded no clear finding supporting that plea. On the India-France treaty issue, the Tribunal accepted the assessee's position subject to verification of whether the stay exceeded 180 days, and the matter was remanded only for that factual ascertainment. The High Court treated the Tribunal's conclusions on treaty conditions as findings of fact and held that no prima facie error was shown to justify a reference under section 256(2). The request for reference was therefore rejected.

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Issues: Whether the assessee's salary was exempt from tax in India under section 10(6)(vi) of the Income-tax Act, 1961 and the Double Taxation Avoidance Agreement between India and France, and whether any referable question of law arose from the Tribunal's order under section 256(2) of the Income-tax Act, 1961.

Analysis: The Tribunal had recorded no clear finding on the claim under section 10(6)(vi) of the Income-tax Act, 1961, and that plea was not accepted. On the treaty issue, the Tribunal had accepted the assessee's case subject to verification whether the stay exceeded 180 days, and the matter had been remanded for that limited factual ascertainment. The Court found that the Tribunal's conclusions on the treaty conditions were findings of fact and that no prima facie error had been shown to justify reference of a question of law.

Conclusion: No referable question of law arose and the request for reference was rejected, against the assessee.

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