TMI Blog1983 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... employees posted abroad and according to that the assessee was getting some foreign allowance and project allowance for his duty inIraq. Besides this, the assessee was provided with free furnished accommodation inIraq. The details of the furnishing were also determined in advance. One of the conditions of the service was that the income-tax payable inIraqwas to be borne by the employee, while the Indian income-tax, if any, accruing on and payable by him inIndia, during his tenure abroad, would be borne by ONGC. After his work inIraqwas over, the assessee came back to his job inIndia. 4. While making the assessment of the assessee's income, the ITO determined the salary paid inIraqand added to it income-tax borne by ONGC inIraqand, thus, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant was also to be taken into consideration and the fact that the quantification of such liability was to take place later would not warrant exclusion of the amount which accrued to the appellant as a result of agreement of service. Thus, according to the AAC, inclusion of income towards the assessee's salary for the purposes of determining the perquisite value of the rent-free accommodation was rightly done by the ITO. 6. Before us, the assessee has taken the following grounds : "That the Appellate Assistant Commissioner of Income-tax erred in law and on facts in holding that the Income-tax Officer was justified in calculating the perquisite value of rent-free accommodation provided in Iraq at Rs. 5,991 by considering tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the rent-free furnished accommodation inIraq. We do not find any material on the basis of which it can be held that these allowances were in the nature of dearness allowance. The purpose of the payment of these allowances are to help the assessee to have his establishment in foreign country and to maintain himself. The dearness allowance alone is not shown to be a factor determining these allowances. These allowances have, therefore, to be treated as part of the assessee's salary and cannot be equated to dearness allowance. 9. The second contention of the assessee has substantial force. In fact, we find that the AAC has not applied his mind to this aspect in greater detail and has not ascertained how the ITO has included an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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