https://www.taxtmi.com/caselaws?id=57884 The Tribunal held that the phrase 'any period of his employment outside India' in section 40A(5) of the Income-tax Act, 1961, applies to employees posted abroad, not to those going on short foreign tours while stationed in India. It concluded that services rendered outside India should be considered employment outside India, thereby upholding the Income Tax Officer's disallowance under section 40A(5)/40(c) of the Act and overturning the Commissioner of Income-tax (Appeals)'s decision in favor of the assessee. The Tribunal emphasized that the legislative intent was to restrict excess salary/perquisites for employees in India, excluding employees temporarily going abroad for short periods. en-us Mon, 16 Oct 1989 00:00:00 +0530 Wed, 15 Dec 2010 11:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57884 The Tribunal held that the phrase 'any period of his employment outside India' in section 40A(5) of the Income-tax Act, 1961, applies to employees posted abroad, not to those going on short foreign tours while stationed in India. It concluded that services rendered outside India should be considered employment outside India, thereby upholding the Income Tax Officer's disallowance under section 40A(5)/40(c) of the Act and overturning the Commissioner of Income-tax (Appeals)'s decision in favor of the assessee. The Tribunal emphasized that the legislative intent was to restrict excess salary/perquisites for employees in India, excluding employees temporarily going abroad for short periods. Case-Laws Income Tax Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57884