Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 112 - AT - Income TaxExemption u/s 10(6)(ii) - remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment - As per AO assessee is not a staff member or any official, but, was engaged as Consultant on contractual agreement basis, therefore, the exemption u/s 10(6)(ii) of the Act is not available to her - HELD THAT:- In the official endorsement, it has been mentioned that the assessee is responsible as head of Technology at Austrian Trade Commission in New Delhi. The certificate issued by the Austrian Embassy clearly reveals that the assessee was appointed as Consultant in the Austrian Trade Commission in the field of Mechanical Engineering & Terotechnology and Automotive Industry, from the relevant financial period and subsequent certificate dated 17.06.2019 further clarify that the assessee has been under full time employment with Austrian Embassy, Commercial Section. This is also in conformity with the entries in the passport of the assessee. The copy of passport also reveals that the assessee is not having an ordinary passport, but, a service passport issued by the Government of Austria. Clause (ii) of sub-section (6) of section 10 clearly stipulates that the remuneration received as an official by whatever name called of an Embassy (which is Austrian Embassy in the present case) is not includable in the taxable income of an assessee. Therefore, the certificate issued by the Austrian Embassy cannot be doubted or disregarded in view of said provision and other surrounding facts and circumstances and duties assigned to the assessee by the Austrian Embassy are also mentioned in her passport by the Government of Austria. Therefore, assessee has been in full time employment with the Austrian Embassy, Commercial Section. CIT(A) has also taken a basis for denying the exemption u/s 10(6)(ii) of the Act that the assessee is not eligible for any pension, social or accident insurance, gratuity, etc., but, this is not a precondition for allowing exemption u/s 10(6)(ii) of the Act. Therefore, the basis on which the ld.CIT(A) denied the benefit of the said exemption cannot be held as good and sustainable. As it is not the case of the authorities below that the officials of Indian Embassy are not getting the same benefit and thus the claim of the assessee is hit by proviso to clause (ii) of sub-section (6) of Section 10 of the Act. In the submissions, DR could not dispute that the Treaty at Vienna Convention was signed by India and Austria and both are under obligation to abide by the same and this fact also supports the case of the assessee that she is entitled to exemption u/s 10(6)(ii) of the Act on the remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment. Assessee appeal allowed.
|