JUDGMENT
1. Heard counsel for the parties.
2. The Revenue has stated the following questions in its application made under Section 256(2) of the Income-tax Act, 1961 :
" 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that the salary paid to the assessee for the laid-off period outside India was not chargeable to income-tax, in terms of Section (1)(ii) of the Income-tax Act, 1961 ?
2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold the order of the lower authorities as erroneous and unjustified ?"
3. In so far as question No. 1 is concerned, the standing counsel has drawn our attention to a decision dated December 13, 1993, of this court rendered in I. T. A. No. 124 of 1993 -- CIT v. F. D. Naterville, by which this court had already directed the Appellate Tribunal to refer this question. It will, therefore, be nothing but appropriate to direct the Appellate Tribunal to refer this question to this court for its opinion.
4. So far as question No. 2 is concerned, we are not at all satisfied that there is a question of law and hence, we decline to direct the Appellate Tribunal to refer this question.
5. The application is, therefore, partly allowed.