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2005 (2) TMI 82 - HC - Income TaxPerquisites - Foreign Technician - benefit claimed u/s 10(6)(viia) - "Whether assessee is entitled to the benefit u/s 10(6)(viia) in respect of the salary, including perquisites received by him?" - pre-condition to claim benefit u/s 10(6)(viia) is that such individual should be in the employment for carrying on scientific research or in any business carried on in India - In the present case, the scientific research was being carried on by M/s. J.K. Synthetics Ltd. Under an agreement with the Italian firm the respondent was deputed to perform the work. It is the own case of the respondent that he was not an employee of the Indian firm but the employee of the Italian firm and, therefore, it cannot be said that he was in employment with the Indian firm for the business carried on with the said firm. Thus, exemption under section 10(6)(viia) was not available - Tribunal has committed an error in holding that the exemption under section 10(6)(viia) is available.
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