TMI Blog2018 (12) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Snc-Shawinigan as evidenced by clause 1.9.1 clearly indicated that the tax portion was to be borne by KSEB? - liability to bear the tax burden - Held that:- As decided in HORACE DANSEREAU, TRIVANDRUM VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE I (1)TRIVANDRUM [2017 (12) TMI 1066 - KERALA HIGH COURT] question of law raised has to be answered in favour of the revenue and against the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was an employee deputed by the overseas Consultant, who returned his income received in India and showed the tax component paid by the KSEB as income from other sources . The Assessing Officer added on the tax paid by KSEB, returned as income from other sources , to the salary paid and computed the total salary paid as provided in Section 195A of the Income Tax Act, 1961 ('Act' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Assessing Authority. 3. The questions of law raised are as follows: 1. Whether the Hon'ble Tribunal was right in law and on facts in holding that under Annexure A contract, KSEB was not liable to bear the income tax liability on the salary received by the appellant from the consultant company? 2. Whether the Hon'ble Tribunal was right in law and on facts in holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issues and questions raised are covered by a judgment of this Court reported in 2018(1) KHC 111 [Horace Dansereau v. Assistant Commissioner of Income Tax Circle I(1), Thiruvananthapuram ]. This Court upheld the order of assessment on a different reasoning from that of the Tribunal. We extract the operative portion of the order in paragraph 10 as follows:- We are of the opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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