1995 (12) TMI 41

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....56(2) of the Income-tax Act, 1961: " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that the salary paid to the assessee for the laid-off period outside India was not chargeable to income-tax, in terms of section (1)(ii) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Incom....