Meaning of “Continues to remain in employment”

Case Name : CIT vs. E. Hiller 

Citation : [1977] 108 ITR 493 (bom.)

Court : Bombay high court

Section : 10(6)

Meaning : In the relevant expression ‘continues to remain in employment in india’, the definite article ‘the’ is missing before the word ’employment’ and in the absence of any such pointer, it would be difficult to construe the expression as meaning ‘continues to remain in the same employment in india’.

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