2009 (7) TMI 50

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...., 219, 224, 227, 229, 230, 238, 246,  248, 249, 254, 256, 259, 260, 263, 264, 265, 266, 267, 268, 271, 273 of 2007 Shri N. Venkatraman, Sr. Advocate, assisted by Shri Chetan Joshi, Advocate for the appellant. Shri Arvind Vashistha and Ms. Monica Pant, Advocates for the respondent. JUDGMENT Prafulla C. Pant, J. - These appeals, preferred under Section 260 A of Income Tax Act, 1961,....

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....t assessees are employees of Western Geco International Ltd., who filed a return of income on behalf of the employees for the assessment year 2003-04. Return was processed under Section 143 (1) of Income Tax Act, 1961. The Assessing Officer (for short A.O.) noticed that no perquisite was included in the income and exemption was claimed under Section 10 (10 CC) of the Act. After giving opportunity ....

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....2) of Section 17, the tax on such income actually paid by his employer on behalf of such employee, (notwithstanding anything contained in Section 200 of Companies Act, 1956), shall not be included. 6. Learned counsel for the appellants drew attention of this Court to the fact that a large bench of the same tribunal, has vide its order dated 30.11.2007, passed in ITA No. 1810/Del 2006 (Assessmen....