https://www.taxtmi.com/caselaws?id=18465 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. en-us Fri, 19 Jan 1996 00:00:00 +0530 Thu, 01 Oct 2009 11:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18465 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. Case-Laws Income Tax Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18465