AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (12) TMI 830
X X X X Extracts X X X X
X X X X Extracts X X X X
....D. NAIR For The Respondent : SRI RAJA KANNAN, SRI JOSE JOSEPH SC JUDGMENT Vinod Chandran, J The petitioner was an employee deputed by the overseas Consultant, who returned his income received in India and showed the tax component paid by the KSEB as "income from other sources". The Assessing Officer added on the tax paid by KSEB, returned as "income from other sources", to the salary p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cross objections were later withdrawn. The Tribunal allowed the appeal of the Department upholding the order of the Assessing Authority. 3. The questions of law raised are as follows: 1. Whether the Hon'ble Tribunal was right in law and on facts in holding that under Annexure A contract, KSEB was not liable to bear the income tax liability on the salary received by the appellant f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere was no necessity for grossing up the income of the appellant while determining his tax liability? 4. The issues and questions raised are covered by a judgment of this Court reported in 2018(1) KHC 111 [Horace Dansereau v. Assistant Commissioner of Income Tax Circle I(1), Thiruvananthapuram ]. This Court upheld the order of assessment on a different reasoning from that of the Tribunal. We ex....