https://www.taxtmi.com/caselaws?id=352797 The High Court ruled in favor of the revenue, directing the Assessing Officer to recalculate amounts within two months, applying Section 195A appropriately. The Court clarified that the foreign national employees would be liable for any balance due after reassessment, emphasizing the contractual arrangement where the salary was paid by the Consultant and the tax by the Kerala State Electricity Board. The judgment highlighted the importance of correctly interpreting tax liabilities in employment agreements involving foreign nationals and the inclusion of tax payments in income computation. en-us Tue, 12 Dec 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352797 The High Court ruled in favor of the revenue, directing the Assessing Officer to recalculate amounts within two months, applying Section 195A appropriately. The Court clarified that the foreign national employees would be liable for any balance due after reassessment, emphasizing the contractual arrangement where the salary was paid by the Consultant and the tax by the Kerala State Electricity Board. The judgment highlighted the importance of correctly interpreting tax liabilities in employment agreements involving foreign nationals and the inclusion of tax payments in income computation. Case-Laws Income Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352797