Dipak Kumar Sen, J. - (1.) In this reference under Section 256(1) of the Income-tax Act, 1961, the question of law referred by the Tribunal arising out of its order for the opinion of this court is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the remuneration and other perquisites received by the assessee during the relevant previous years under reference up to December 12, 1969, were exempt under Section 10(6)(vii)(a)(ii) of the Income-tax Act, 1961 ?"
(2.) The facts found and/or admitted which are relevant to the dispute may be noted as follows.
(3.) Mr. J. Gestin is a French technician who arrived in India on deputation on December 12, 1966, and was appointed by the Hindusthan Zinc Ltd., a public sector undertaking. The assessee worked with Hindusthan Zinc Ltd. up to January, 1968, and thereafter left India. The employment of the assessee with Hindusthan Zinc Ltd. was approved by the Government of India as recorded in a collaboration agreement between Hindusthan Zinc Ltd. and the French concern which deputed the assessee to work with Hindusthan Zinc Ltd.;