{"id":64209,"date":"1996-04-16T00:00:00","date_gmt":"1996-04-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-george-dekiss-on-16-april-1996"},"modified":"2018-09-17T01:47:07","modified_gmt":"2018-09-16T20:17:07","slug":"commissioner-of-income-tax-vs-george-dekiss-on-16-april-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-george-dekiss-on-16-april-1996","title":{"rendered":"Commissioner Of Income Tax vs George Dekiss on 16 April, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs George Dekiss on 16 April, 1996<\/div>\n<div class=\"doc_bench\">Bench: D Jain, Y Sabharwal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> By The Court  <\/p>\n<p> 1. In respect of asst. yr. 1971-72, at the instance of the Revenue, the following question has been referred for the opinion of this Court :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was a technician under s. 10(6)(vii)(a)(i) and not under s. 10(6)(vii)(a)(i) of the IT Act, 1961 and, hence, was entitled to exemption for a period of thirty six months as provided for in s. 10(6)(vii)(a)(ii) of the IT Act, 1961?&#8221;\n<\/p>\n<p>2. Answer to the question stands concluded by the decision of this Court in the case of Addl. CIT vs. William Land. Following the said decision we answer the question in affirmative, in favour of the assessee and against the Revenue.\n<\/p>\n<p>3.  No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs George Dekiss on 16 April, 1996 Bench: D Jain, Y Sabharwal JUDGMENT By The Court 1. In respect of asst. yr. 1971-72, at the instance of the Revenue, the following question has been referred for the opinion of this Court : &#8220;Whether, on the facts and in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-64209","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs George Dekiss on 16 April, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-george-dekiss-on-16-april-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs George Dekiss on 16 April, 1996 - Free Judgements of Supreme Court &amp; 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