Prakash Krishna, J. - (1.) The Income Tax Appellate Tribunal, Allahabad has referred the following questions of law under Section 256(1) of the Income Tax Act, 1961, hereinafter referred as the Act for the opinion of this Court. 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that income computable under the head 'salary' was not liable to tax Under Section 4 read with Section 5(2) of the I.T. Act, 1961?
(2.) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that income computable under the head 'salary' had not been earned in India within the meaning of Section 9(1)(ii) of the Act?
(3.) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Explanation inserted by Finance Act, 1983 w.e.f. 1,4.1979 to Section 9(1)(ii) could not be applied to assessment earlier to the assessment year 1979-80?;