9911796707
TMI Blog1990 (3) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... nal was justified in law in holding that the value of rent-free accommodation provided to the assessee by his employer was exempt under s. 10 (14) of the IT Act ? 2. The assessment year involved is 1980-81. Relevant year of account is the year ending 31st March, 1980. The facts as is evident from the statement of facts are as follows : The assessee, a commissioning engineer, is a permane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. has a local office at Calcutta at 56A, Mirza Galib Street, Calcutta-16 under a resident manager. The ITO was of the view that the case of the assessee fell squarely within the definition perquisite which is specially excluded from the operation of exemption available under s. 10(14). The ITO was also of the view that the assessee was in India on a regular posting. So, the claim for exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,796 was accordingly deleted . 3. The Revenue thereafter brought the matter in appeal before the Tribunal. The Tribunal after hearing the submissions of the parties held that the assessee had come to India on tour and that rent-free accommodation was provided to him while he was on tour to India for the performance of this duties. The Tribunal was further of the opinion that the benefit extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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