TMI Blog2009 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... - emoluments paid by the assessee was subject to deduction of tax as per applicable laws -CIT (A) ought to have examined the provisions of Citizens Individual Inhabitant Tax Act which is a Japanese - no opinion on the merits – matter remanded to tribunal - 1712/2009 - - - Dated:- 16-3-2009 - S.H. KAPADIA and AFTAB ALAM, JJ. Mr. Parag Tripathi, ASG., Mr. Amey Nargolkar, Adv., Mr. Kunal Bah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee preferred an appeal before Commissioner of Income Tax (Appeals). The view taken by CIT(A) was that Citizen Tax is a statutory levy in Japan on the Japanese Citizens and that such tax constitutes an overriding charge on the salary income and, therefore, the same had to be excluded in computation of taxable income. 6. This view of the Commissioner has been upheld by the tribunal. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Analysing the said clause one finds that the emoluments paid by the assessee was subject to deduction of tax as per applicable laws. Therefore, in our view, CIT (A) ought to have examined the provisions of Citizens Individual Inhabitant Tax Act which is a Japanese Law and it ought to have analysed the provisions of that Law, particularly, when it was required to decide the question as to natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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