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TMI Blog1997 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 28,030 under section 10(6)(i)(a) of the Act on account of passage money paid to him by his employer for proceeding on home leave out of India along with his wife and children. The assessee has also claimed exemption of his salary of Rs. 48,000 under section 10(6)(viia)(A) of the Act. The Income-tax Officer granted exemptions under both the heads by treating them Is separate exemptions available to the assessee. The Commissioner of Income-tax, Bombay City XI, Bombay, issued notice to the assessee for reopening the assessment under section 263(1) of the Act. As per the Commissioner, the assessee was not entitled for exemption of passage money under section 10(6)(i)(a) in addition to the exemption under section 10(6)(viia)(A) of the Act. After hearing the assessee, the Commissioner negatived the assessee's claim that the provisions of section 10(6)(i)(a) and section 10(6)(viia)(A) were distinct, unconnected and mutually exclusive. In second appeal, the Income-tax Appellate Tribunal, Bombay Bench "E", held that the assessee was entitled to a separate exemption in respect of passage money under section 10(6)(i)(a) of the Act and accordingly, the Income-tax Appellate Tribunal set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw or any such institution or body established in India, the remuneration for such services due to him or received by him are exempted subject to condition and ceiling limit of Rs. 4,000 per month. For convenience, clauses (5) and (6) of section 10 are reproduced below : " (5) subject to such conditions as the Central Government may prescribe, in the case of an individual being a citizen of India,-- (i) in relation to any assessment year not being an assessment year commencing after the 1st day of April, 1970, the value of any travel concession or assistance received by or due to such individual,-- (a) from his employer for himself, his spouse and children, in connection with his proceeding on leave to his home district in India ; (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home district in India after retirement from service or after the termination of his service ; (ii) in relation to any other assessment year the value of any travel concession or assistance received by or due to such individual, (a) from his employer for himself and his family, in connection with his proceeding on leave to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government resident for similar purposes in the country concerned enjoys a similar exemption in that country ; (v) the remuneration received by him as a member of the staff of any of the officials referred to in clause (ii), clause (iii) or clause (iv), if the member (a) is a subject of the country represented; (b) is not engaged in any business or profession or employment in India otherwise than as a member of such staff ; and further, where the individual is a member of the staff of any official referred to in clause (iv), if the country represented has made corresponding provisions for similar exemptions in the case of members of the staff of the corresponding officials of the Government ; (vi) the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in India, provided the following conditions are fulfilled-- (a) the foreign enterprise is not engaged in any trade or business in India ; (b) his stay in India does not exceed in the aggregate a period of ninety days in such previous year; and (c) such remuneration is not liable to be deducted from the income of the employer chargeable under this Act ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his arrival in India. Explanation.--For the purposes of this sub-clause 'technician' means a person having specialised knowledge and experience in-- (i) constructional or manufacturing operations, or in mining or in the generation or distribution of electricity or any other form of power, or (ii) industrial or business management techniques; who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised. (viia) where such individual renders services as a technician in the employment (commencing from a date after the 31st day of March 1971) of the Government or of a local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for the purposes of this sub-clause by the prescribed authority or in any business carried on in India and the following conditions are fulfilled, namely, that-- (1) the individual was not resident in India in any of the four financial years immediately preceding the financial year in which he arrived in India, and (2) the contract of his service in India is approved by the Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge and experience are actually utilised ; (viii) any income chargeable under the head 'Salaries' received by or due to any such individual being a non-resident as remuneration for services rendered in connection with his employment on a foreignship where his total stay in India does not exceed in the aggregate a period of ninety days in the previous year ; (ix) any income chargeable under the head 'Salaries' received by or due to him during the thirty-six months commencing from the date of his arrival in India for service rendered as a professor or other teacher in a University or other educational institution, and where any such individual continues to remain in employment in India after the expiry of the thirty-six months aforesaid and the tax on his income chargeable under the head 'Salaries' is paid by the University or other educational institution concerned to the Central Government, the tax so paid for a period not exceeding twenty-four months following the expiry of the thirty-six months aforesaid, provided in either case the following conditions are fulfilled, namely :-- (i) such individual was not resident in any of the four financial years immediately preceding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (6) of section 10 of the Act to the assessee-individual. Sub-clause (i) of clause (6) provides for exemption of passage money or the value of free or concessional passage received from the employer. Sub-clause (ii) exempts the remuneration received by an ambassador, high commissioner, envoy, minister, etc. Sub-clause (iii) exempts the remuneration received by an individual as a consul-de-carriere. Sub-clause (iv) exempts remuneration received by an individual as a trade commissioner or other official representative in India of the Government of a foreign State. Sub-clause (v) exempts the remuneration received as a member of the staff of any of the officials referred to in sub-clause (ii), (iii) or (iv). Sub-clause (vi) exempts the remuneration received by an employee of a foreign enterprise for services rendered by him during his stay in India on certain conditions. Sub-clause (vi)(a) exempts the remuneration received by an employee of, or a consultant to, an institution or association or a body established or formed outside India solely for philanthropic purposes. Sub-clause (vii) exempts the remuneration due to or received under the head of salaries for services rendered as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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