https://www.taxtmi.com/caselaws?id=25841 The High Court upheld the Tribunal's decision that the assessee, a Japanese national employed by Fuji Electric Co. Ltd., remained an employee of the company and not of the West Bengal State Electricity Board. The court affirmed that the assessee was not eligible for income-tax exemption under Section 10(6)(vii) of the Income-tax Act, 1961, due to previous residency in India. Additionally, the court agreed that the tax paid by the Board should not be considered a perquisite and grossed up, determining it as income from other sources. The court found in favor of the assessee, with no costs awarded. en-us Tue, 05 Aug 1986 00:00:00 +0530 Mon, 01 Feb 2010 12:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25841 The High Court upheld the Tribunal's decision that the assessee, a Japanese national employed by Fuji Electric Co. Ltd., remained an employee of the company and not of the West Bengal State Electricity Board. The court affirmed that the assessee was not eligible for income-tax exemption under Section 10(6)(vii) of the Income-tax Act, 1961, due to previous residency in India. Additionally, the court agreed that the tax paid by the Board should not be considered a perquisite and grossed up, determining it as income from other sources. The court found in favor of the assessee, with no costs awarded. Case-Laws Income Tax Tue, 05 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25841