Law:

Section:

Section 10(6)(i) of the Income-tax Act, 1961 - Free or concessional package to non citizen - Assessment year 1969-70 - Assessee received certain sum from his employer as passage money for trip for his son from U.K to India and back, in connection with his proceeding on home leave - Whether assessee was entitled to exemption under section 10(6)(i) in respect of said passage money - Held, yes FACTS The assessee received a sum from his employer as the passage money for the trip for his son from the U.K. to India and from India to the U.K. The assessee claimed one-half of that amount as not includible in his income in view of section 10(6)(i). The ITO rejected the said claim. The AAC allowed the assessee's claim holding that the passage money received by the assessee was in connection with his proceeding on home leave. The Tribunal upheld the order of the AAC. On reference: HELD The finding of the AAC which was confirmed by the Tribunal had not been canvassed before the High Court by any appropriate question having been referred to the High Court for opinion. Therefore, it was held that the passage money paid to the assessee by his employer was exempt under section 10(6)(i). Note : The case was decided in favour of the assessee. P. A. Francis and P.K. Ravindranatha Menon for the Applicant. M. Pathrose Mathai, Joy Joseph Vellappally for the Respondent. JUDGMENT P. Govindan Nair, C.J.-A very short question involving 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 under section 10(6)(i) of the Income-tax Act, 1961?" The year of assessment was 1969-70 and the assessee was one Mr. G.B. Shuttleworth. He proceeded on home leave to the U.K. on June 1, 1969, and returned to India on October 3, 1969. His son, who was in the U.K., came to India on July 20, 1968, and returned from India to the U.K. on September 16, 1968. The assessee…

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