1974 (2) TMI 9

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.... a small sum of money is covered by the question referred to us by the Income-tax Appellate Tribunal, Cochin Bench, reading as follows: " Whether, on the facts and in the circumstances of the case, the passage money amounting to Rs. 1,525 paid to the assessee by his employer being the cost of the trip made by the assessee's son from India to the U. K. during the relevant previous year is exempt....

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....llate Assistant Commissioner and in further appeal before the Tribunal by the Department, the decision of the Appellate Assistant Commissioner has been upheld. Section 10(6)(i) is in these terms: " 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- . .......... (6) in the case of an individual w....

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..... on September 16, 1968, was passage money received by the assessee for his child in connection with his proceeding on home leave. There is a clear finding of the Appellate Assistant Commissioner that this passage money was received by the assessee in connection with his proceeding on home leave and as we understand paragraph 7 of the order of the Tribunal read with paragraphs 8 and 9 of its order....

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....d no justification for limiting the ambit of the section. Every word of it we think had been satisfied in this case in letter and spirit. It is conceivable that a child may not have been in existence at the time the assessee set out from India on his home leave and the child could come into existence before he returns to India. That child too we think will be entitled to the passage money which wa....