1990 (3) TMI 365

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....961 : "Whether, on the facts and in the circumstances of the case, The Tribunal was justified in law in holding that the value of rent-free accommodation provided to the assessee by his employer was exempt under s. 10 (14) of the IT Act ?" 2. The assessment year involved is 1980-81. Relevant year of account is the year ending 31st March, 1980. The facts as is evident from the statement of fa....

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.... not definite posting specially in view of the fact that M/s. John Brown Engg. Ltd. has a local office at Calcutta at 56A, Mirza Galib Street, Calcutta-16 under a resident manager. The ITO was of the view that the case of the assessee fell squarely within the definition perquisite which is specially excluded from the operation of exemption available under s. 10(14). The ITO was also of the view th....

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.... to the assessee was exempt under s. 10(14). The addition of Rs. 13,796 was accordingly deleted". 3. The Revenue thereafter brought the matter in appeal before the Tribunal. The Tribunal after hearing the submissions of the parties held that the assessee had come to India on tour and that rent-free accommodation was provided to him while he was on tour to India for the performance of this dutie....