2013 (10) TMI 659

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itted for hearing vide order dated 1st November, 2001 on the following substantial questions of law:- "A. Whether ITAT was correct in law in confirming the order of CIT(A) and thereby deleting the addition of Rs.4,47,052/- at the rate of 45% of salary on account of overhead and the addition of Rs.28,704/- made under the head other perquisites by the Assessing Officer? B. Whether the order of ITA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent had claimed that he was a resident but not an ordinary resident during the year under consideration and a letter dated 22nd March, 1993 along with other details were filed by the respondent- assessee. The assessment order mentions that salary payments were made in pounds and the income was shown in pounds, in the return, seized printouts and the settlement application. It records overtime, liv....