2000 (12) TMI 69

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..... loyee of an Italian company-Italviscose Eastern Trading S. P. A. Milan, which had entered into an agreement with South India Viscose Limited in connection with the expansion project of the latter company's pulp plant. Under the terms of that agreement out of the sums paid by the Indian company to the Italian company, the employee of the Italian company was to receive the amounts specified in that .....

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..... Commissioner, the Revenue has brought this reference before us. On the facts as found by the Tribunal, it is amply clear that the assessee was not an employee of the Indian company, and he had not been paid any salary by the Indian company, He was a technician, who had been sent by his Italian employer pursuant to an agreement between that employer and the Indian company with regard to the expans .....

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..... rightly upheld by the Tribunal. We see no merit whatsoever in this reference. The question referred to us, as to whether the Tribunal was right in law in holding that there could be no grossing up of income on tax basis, and that the Income-tax Officer erred in law in treating the tax paid by the company as perquisites taxable in the hands of the assessee, against the Revenue, and in favour of th .....

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