Question of fact on salary payer accepted as correct, supporting the assessee's position.

The Tribunal's finding that the assessee's salary was paid by the foreign company, and not by FACT, was treated as a pure question of fact. As no perversity was alleged against that finding, it was accepted as correct. On that basis, the issue was answered in favour of the assessee.

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Issues: Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the assessee's salary was paid by the foreign company and not by FACT.

Analysis: The question was treated as a pure question of fact. The finding recorded by the Tribunal was not challenged on the ground of perversity, and therefore it was accepted as correct.

Conclusion: The answer was in the affirmative and in favour of the assessee.

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