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2016 (2) TMI 839 - AT - Income TaxEntitlement to exemption under section 10 (8) - CIT(A) deleted the addition - Held that:- As per the conditions prescribed in section 10 (8), the project Samastha which the employer of the assessee stems from the agreement between the Indian and the foreign State USA by virtue of agreement dated 30.09.1992 and the terms of the agreement specifically exempts income of the personnel working with the USAID Project as required by the section 10(8) of the Act and the assessee being paid indirectly by the United States Agency for International Development satisfies the requirement of law to claim exemption u/s 10 (8) of the Act. Moreover, we also get support from the decision of the coordinate Bench of the Tribunal wherein the Tribunal has also accepted the claim of the assessee in the assessment years 1999-00 and 2000-01. In the said factual backdrop and since there is no change in the facts, we find no infirmity in the order of the ld. CIT (A) and, therefore, we uphold the order of the CIT (A) and dismiss the appeal of the revenue. - Decided in favour of assessee
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