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2004 (7) TMI 74 - HC - Income TaxNon-resident – off period salary – perquisite (free boarding and lodging facilities provided by the employer) - interest under section 234B - "1. Whether Tribunal was legally justified in holding that the salary paid to the assessee for the off period outside India was not chargeable to Indian Income-tax Act in terms of section 9(1)(ii) of the Income-tax Act, 1961? 2. Whether Tribunal was legally correct in holding that free boarding and lodging facilities provided by the employer at the rig in high seas cannot be construed to be perquisite? 3. Whether Tribunal was justified in holding that interest under section 234B cannot be charged since the entire income of the assessee was subject to TDS whereas this interest is chargeable on assessed tax as defined by Explanation 1 below section 234B?" - We answer the first question 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 and against the Department.
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