It is the case of the department that the respondent was the Director of more than one companies and, therefore, the allowances, specified In the order in original, drawn by him from different companies, were liable to income-tax. The respondent preferred an appeal, which was dismissed, but when the matter came before the Income Tax Appellate Tribunal, it was held as follows:- "The above detail makes It clear that the Director at one time was serving only one company and the concept of part time employee is not applicable in this case. Even otherwise in the presence of the judgment .Reported as 1998-78-Tax-179 (Trib), wherein this issue has been decided by the Hon'ble Tribunal, there is no justification for making additions."
2. The question now propounded before this Court, that the Tribunal has misread the record in reaching the above conclusion, does not arise out of the order and this is not even the question formulated in the appeal. The factual conclusion drawn by the ITAT, that the respondent was the Director of only one company, thus, cannot be interfered with in the present appeal, therefore, we decline to answer the question rosed in this ITA. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.