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 
2022 (10) TMI 112
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. The abovementioned order is passed in gross violation of principles of natural justice and neglecting all the documents submitted by the Appellant. 3. On the facts and circumstances of the case, various observations made by the Commissioner of Income Tax (Appeals) in the order are wrong and against the facts on record. 4. On the facts and circumstances of the case, the honorable Commissioner of Income Tax (Appeals) has erred both on facts and in law in affirming the demand at an income of Rs.16,11,400 /- 5. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred both on facts and in law. 6. That the appellant craves leave to add, amend or alter any of the g....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rgued that the monthly remuneration received by the assessee in her designation of a Consultant is not exempt under the purview of section 10(6)(ii) of the Act. The ld. AR submitted that even if one were to agree to the spurious argument that the definition of remuneration is narrowly defined as 'salary' as has been incorrectly inferred by the learned AO, the Income-tax Act clearly defines "Salary" as per section 17(1) to include "wages" u/s (17(1)(i) and "any fees, commissions, perquisites or profits in lieu of or in addition to salary or wages." He further submitted that the assessee has been continually engaged in her said position with the embassy from the period under review till date, which encompasses a period of almost 10 years ther....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the AO and placing on record rejoinder of the assessee. Therefore, the assessment order as well as the order of the ld.CIT(A) may kindly be confirmed. The ld. AR also pointed out that the appellant was appointed as a Consultant and no pension, social or accident insurance was to be paid by the employer, Austrian Trade Commission and, on termination of agreement, no gratuity was to be paid either. Therefore, the assessee was effectively engaged on contractual agreement basis as Consultant which is not under exemption available as per section 10(6)(ii) of the Act. Therefore, the orders of the authorities below may kindly be upheld. 5. On careful consideration of the above submissions, I am of the considered view that the AO picked up the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....*] (ii) the remuneration received by him as an official, by whatever name called, of an embassy, high commission, legation, commission, consulate or the trade representation of a foreign State, or as a member of the staff of any of these officials, for service in such capacity : Provided that the remuneration received by him as a trade commissioner or other official representative in India of the Government of a foreign State (not holding office as such in an honorary capacity), or as a member of the staff of any of those officials, shall be exempt only if the remuneration of the corresponding officials or, as the case may be, members of the staff, if any, of the Government resident for similar purposes in the country conc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as head of Technology at Austrian Trade Commission in New Delhi. The certificate issued by the Austrian Embassy clearly reveals that the assessee was appointed as Consultant in the Austrian Trade Commission in the field of Mechanical Engineering & Terotechnology and Automotive Industry, from the relevant financial period and subsequent certificate dated 17.06.2019 further clarify that the assessee has been under full time employment with Austrian Embassy, Commercial Section. This is also in conformity with the entries in the passport of the assessee. The copy of passport also reveals that the assessee is not having an ordinary passport, but, a service passport issued by the Government of Austria. At the cost of repetition, I may also point ....