https://www.taxtmi.com/caselaws?id=64321 The Tribunal dismissed all appeals, upholding tax authorities' decisions. Remuneration of foreign technicians for services in India was taxable under Section 9(1)(ii). No direct employer-employee relationship existed between BHEL and technicians. Perquisite value of free accommodation provided by BHEL was taxable. Proceedings initiated under Section 148 were valid. Deduction under Section 56(1) was rejected. Supreme Court decision in Emil Webber vs. CIT was applicable. Charging interest under Sections 234A and 234B was upheld due to late filing and inadequate advance tax payment. en-us Fri, 10 May 2002 00:00:00 +0530 Mon, 07 Feb 2011 11:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64321 The Tribunal dismissed all appeals, upholding tax authorities' decisions. Remuneration of foreign technicians for services in India was taxable under Section 9(1)(ii). No direct employer-employee relationship existed between BHEL and technicians. Perquisite value of free accommodation provided by BHEL was taxable. Proceedings initiated under Section 148 were valid. Deduction under Section 56(1) was rejected. Supreme Court decision in Emil Webber vs. CIT was applicable. Charging interest under Sections 234A and 234B was upheld due to late filing and inadequate advance tax payment. Case-Laws Income Tax Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64321