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2004 (7) TMI 66 - HC - Income Tax"1. Whether Tribunal was legally correct to hold that the salary paid to the assessee for the off period outside India was not chargeable to the Indian Income-tax Act in terms of section 9(1)(ii)? 2. Whether Tribunal was legally correct in holding that free boarding facility provided by the employer at the rig site cannot be construed to be perquisite? 3. Whether Tribunal was legally justified in directing the Assessing Officer to charge interest under section 234B which also stands amended by the Finance Act, 2001, with retrospective effect from April 1, 1989?" - First question is answered in the negative, i.e., in favour of the Department and against the assessee and the other two questions are answered in the affirmative, i.e., in favour of the assessee
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