TaxTMI 
TaxTMI 
1988 (12) TMI 73
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.... K. The said concern was entrusted with the work under an agreement with the West Bengal State Electricity Board for erection of gas turbines at Kasba (Calcutta), Siliguri and Haldia. In connection with the aforesaid work, the U. K. firm deputed the assessee-engineer to India, from time to time, to superwise the erection work. While staying in India the assessee was provided with rent-free accommo....
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....under section 256(1) of the Income-tax Act, 1961, for the assessment year 1979-80 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the rent-free accommodation provided to the assessee by his employer was exempt under section 10(14) of the Income -tax Act ? " Section 10(14) of the Income-tax Act, 1961, provides that in computing the ....
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....977, and March, 1980. The assessee was not occupying the rent-free accommodation by virtue of his posting as an employee of the foreign company in Calcutta. It is in connection with his official duty for the purpose of supervising the erection of gas turbines at Calcutta, Siliguri and Haldia that the assessee had to visit these places. Such visits are in connection with his official duty. In the p....