Assertion: deputation | /r/HasProperty | treated as tour
Facets:
Source sentences:
text: In support of contention that period of stay does not decide whether it is tour or transfer, the appellants relied on the decision of the Hon’ble Kolkata High Court in the case of CIT – vs.- Kulasinghee A. Harith [107 CTR 328], wherein deputation for a period of 231 days was treated as tour.