https://www.taxtmi.com/caselaws?id=428554 The Tribunal allowed the appeal, directing the AO to grant exemption under section 10(6)(ii) of the Income-tax Act to the assessee, who was an official of the Austrian Trade Commission. The Tribunal found that the duties performed by the assessee met the exemption criteria, rejecting the CIT(A)'s denial based on the absence of certain benefits. The decision was supported by certificates from the Austrian Embassy and considerations of the Vienna Convention, emphasizing the legislative intent and reciprocity requirements under the Act. en-us Mon, 26 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428554 The Tribunal allowed the appeal, directing the AO to grant exemption under section 10(6)(ii) of the Income-tax Act to the assessee, who was an official of the Austrian Trade Commission. The Tribunal found that the duties performed by the assessee met the exemption criteria, rejecting the CIT(A)'s denial based on the absence of certain benefits. The decision was supported by certificates from the Austrian Embassy and considerations of the Vienna Convention, emphasizing the legislative intent and reciprocity requirements under the Act. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428554