1990 (5) TMI 9

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....ing us to direct the Tribunal to state the following four questions of law: " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the premium for personal accident insurance policy in respect of the managing director could not be considered to be a perquisite within the meaning of section 40(c) of the Income-tax Ac....

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.... holding that the provisions of rule 6D do not apply to a foreign technician who is not an employee ? We may first dispose of questions Nos. 2 and 3 since they are covered by earlier orders of this court. Question No. 2 : In I. T. A. No. 170 of 1986 an identical question was asked to be referred as question No. 3 but it was declined by this court. Following the said order, we also decline to....

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.... "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the premium for personal accident insurance policy in respect of the managing director could not be considered to be a perquisite within the meaning of section 40(c) of the Income-tax Act ? (2) Whether, on the facts and in the circumstances of the case, the In....