1984 (12) TMI 75

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.... question. Therefore, they are dealt with by this common order. They involve interpretation of section 5(1)(xxxiii) of the Wealth-tax Act, 1957 ('the Act'). 2. The assessee was in the service of the Government of India and had gone to USA on deputation to United Nations Development Programme. He resided there from 1-12-1972 to 30-11-1977 and returned thereafter. He repatriated certain sum out o....

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....ed temporarily at the disposal of the U.N. Organisation. The assessee had not resigned from Indian Government service prior to his joining the U.N. post and he continued to be an employee of the Indian Government while temporarily posted to the U.N. He also continued to remain an Indian citizen. On termination of the U.N. assignment, the assessee returned to India and resumed duties as Governor of....

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....le emphasis on the supposed temporary posting of the assessee abroad. We do not agree with this. We have to go by the language of the section. All that the clause requires is, that the assessee should have been ordinarily residing in a foreign country and on this point, the assessee's counsel is quite right. At the material time, the assessee could be said to be residing there on a semi-permanent ....