1999 (12) TMI 27

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....Income-tax, Baroda, moved the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") for making reference under the provisions contained under the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The questions of law referred are as under : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income computable ....

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....rrency abroad and was allowed daily allowance, rent-free accommodation during his stay in India. The assessee claimed that his entire income was exempt from tax. The Income-tax Officer assessed the total income as Rs. 92,660. The Appellate Assistant Commissioner allowed the appeal partly following the decision of the Gujarat High Court in the case of CIT v. S. G. Pgnatale [1980] 124 ITR 391. The I....

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....ese services. The Indian company agreed to pay living allowance to the foreign specialists. The allowance was likely to be reduced or increased depending upon various factors like the place where the services were to be rendered, whether free accommodation or free road transport was allowed, etc. The court held that the living allowance was given to the assessee as a reimbursement rather than as a....

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....ommodation can be only those perquisites which are provided by the employer to his employee and inasmuch as the assessee was found to be an employee of Linde, A. G., West Germany, and the employee was deputed to India with the Gujarat Narmada Valley Fertilizer Co. Ltd., Broach, which provided the rent-free accommodation to him, it cannot be said that it would constitute a perquisite within the mea....