1985 (2) TMI 127

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....salaries to the extent stipulated under s. 10(6) of the IT Act. They claimed that the tax payable on the non-exempt portion of their salaries is also exempt under s. 10(6) (viia) (A). The ITO rejected this claim of the assessee on the ground that there was no employer-employee relationship between them and Metallurgical & Engineering Consultants (Indian) Ltd. 3. The assessee appealed to the AAC reiterating their claim regarding the exemption of tax paid on their behalf by M/s Metallurgical & Engineering Consultants (India) Ltd. It may be stated in this connection, that in other similar cases, It has been held by the Tribunal that the relation between the foreign technicians and the Indian company was that of an employer and employee beca....

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....mo. As in the present cases, the appeals were not signed by the appellants themselves but were signed by the Managing Director of M/s Metallurgical & Engineering Consultants (India) Ltd. Shri H. Lal urged that they were incompetent. 5. Shri D. C. Santra replied that such an objection has been considered and over-ruled by the Tribunal in the order referred to earlier in this order. He also drew my attention to sub-cl. (f) of r. 45 (2) and contended that in the peculiar circumstances of the case, the Managing Director of the Indian Co. should be deemed to be a person competent to act on behalf of the appellants. 6. I have considered the contentions of both the parties as well the facts on record. Rule 45 (2) (a) states that in a case wh....