https://www.taxtmi.com/caselaws?id=116648 The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) and ruled in favor of the assessee, confirming eligibility for exemption under section 10(6)(vii)(a) based on the individual's services in India. The Tribunal dismissed the department's appeal, determining that the approval by the Central Government for exemption exceeding 24 months was obtained within the required timeframe. Additionally, the Tribunal rejected the contention to treat the assessee's salary as a perquisite under section 17(2)(iv) and upheld the exemption, resulting in the dismissal of the department's appeal on this issue as well. en-us Mon, 31 May 2004 00:00:00 +0530 Thu, 14 Jun 2012 15:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116648 The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) and ruled in favor of the assessee, confirming eligibility for exemption under section 10(6)(vii)(a) based on the individual's services in India. The Tribunal dismissed the department's appeal, determining that the approval by the Central Government for exemption exceeding 24 months was obtained within the required timeframe. Additionally, the Tribunal rejected the contention to treat the assessee's salary as a perquisite under section 17(2)(iv) and upheld the exemption, resulting in the dismissal of the department's appeal on this issue as well. Case-Laws Income Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116648