https://www.taxtmi.com/caselaws?id=103396 The appellant successfully contested the addition to income for remuneration paid by an Indian company on behalf of an Italian employer, meeting exemption conditions under DTAA. The Tribunal allowed the exemption under section 10(6)(v) of the Act, leading to the deletion of additions sustained by the CIT (Appeals). Additionally, challenges regarding living allowance exemption, perquisite value inclusion, tax on income borne by a third party, and surcharge applicability for non-residents were resolved in favor of the appellant, resulting in the overall allowance of the appeal. en-us Wed, 06 Feb 2002 00:00:00 +0530 Wed, 22 Feb 2012 16:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103396 The appellant successfully contested the addition to income for remuneration paid by an Indian company on behalf of an Italian employer, meeting exemption conditions under DTAA. The Tribunal allowed the exemption under section 10(6)(v) of the Act, leading to the deletion of additions sustained by the CIT (Appeals). Additionally, challenges regarding living allowance exemption, perquisite value inclusion, tax on income borne by a third party, and surcharge applicability for non-residents were resolved in favor of the appellant, resulting in the overall allowance of the appeal. Case-Laws Income Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103396