INCOME TAX OFFICER v. PETER RASENAK
[Citation -1986-LL-0227-3]
Citation | 1986-LL-0227-3 |
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Appellant Name | INCOME TAX OFFICER |
Respondent Name | PETER RASENAK |
Court | ITAT |
Relevant Act | Income-tax |
Date of Order | 27/02/1986 |
Assessment Year | 1979-80 |
Judgment | View Judgment |
Keyword Tags | foreign technician • additional ground • special allowance • foreign employer • living allowance • daily allowance • foreign company • indian company • tea estate • urban land |
Bot Summary: | The assessee is a foreign technician and under the terms of an agreement between the Indian company and his foreign employer the assessee was entitled to daily allowance of Rs. 310 during his stay in India which was from 24th Nov., 1978 to 31st March, 1979. The assessee filed his return in the status of a resident but not ordinarily resident. The AAC has entertained that ground and granted full deduction as claimed by the assessee. According to him, this allowance was an income received by the assessee and was liable to tax as such. On behalf of the assessee it was pointed out that his accounting year ended on 31st March, 1979 and so the amendment which came into effect form 1st April, 1979 was not applicable, relying upon the decisions in the cases of Asstt. On behalf of the assessee it was argued that the Gujarat High Court decision in the case of CIT vs. S.G. Pgnatale 16 CTR 337: 124 ITR 319 was applicable in so far as it laid down that the living allowance is not a perquisite and therefore it was not salary. In view of these considerations the question of applicability of s. 10 does not survive and therefore it is not necessary for the assessee to prove the expenses actually incurred. |