TMI Blog1984 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... was exempt from Indian income-tax, on account of the fact that he was in receipt of salary from the United States of America Agency for International Development, American Embassy. It was further stated that this salary was being paid in connection with a Technical Co-operation Assistance Programme and Project. The accompanying certificate from the employer showed that he was assigned duties from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the United States of America irrespective of whether they were U.S.A. nationals or Indian nationals. This has led to the reference before us which is on the following question : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is legally entitled to claim benefit of exemption from income-tax under s. 10(8) on the salaries rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligated to pay income or social security taxes to the Government of the United States of America. " The Tribunal found that the words " All employees of the Government of the United States of America " were not restricted to the citizens of the United States but covered Indian nationals also. We find it very difficult to find any other possible interpretation of these words. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nationals as held by the Tribunal. It may further be added that section 10(8) of the Income-tax Act, 1961, provided for such an agreement being drawn up and states that if any individual is assigned to duties in India in connection with any Technical Co-operation Assistance Programmes and Projects and there is an agreement between the Government of India and the Government of foreign State, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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