2005 (2) TMI 82

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...., including perquisites received by him?" The present reference relates to the assessment year 1979-80. Briefly stated the facts giving rise to the present reference are as follows. The respondent-assessee is a foreign national and an employee of M/s. Technimont of Italy. M/s. J.K. Synthetics Ltd. had entered into an agreement for some technical collaboration with the Italian firm in pursuance of which the said firm had deputed the respondent-assessee for doing some technical work in India with M/s. J.K. Synthetics Ltd. The assessment was completed under section 143(3) of the Act on March 25, 1985 on a total income of Rs. 1,35,440. The respondent-assessee had claimed that he is not liable to tax as the amount is exempt under sectio....

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....f him any other person could have been sent by M/s. Technimont to do the job for M/s. J.K. Synthetics Ltd. This would mean that the appellant was not a technician who was in the employment of M/s. J.K. Synthetics Ltd. which is carrying on business in India. In these circumstances, I am of the opinion that the appellant is not entitled to the benefit claimed by it at the rate of Rs. 4,000 per month under section 10(6)(viia). Hence, this objection is also dismissed." Still feeling aggrieved the respondent-assessee filed second appeal before the Tribunal. The Tribunal has accepted the claim put forward by the respondent-assessee and had held that the respondent-assessee is entitled to exemption under section 10(6)(viia) of the Act. While ho....

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....ration set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purpose of that clause by the prescribed authority or in any business carried on in India and such individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India then the remuneration due to or received by him, which is chargeable under the head "Salaries" for services rendered is exempt. During the relevant period it was at the rate of Rs. 4,000 per month. Thus the pre-condition is that the claim under section 10(6)(viia) of the Act is that such individual should be in the employment for carrying on scientific ....