1988 (12) TMI 73

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..... n agreement with the West Bengal State Electricity Board for erection of gas turbines at Kasba (Calcutta), Siliguri and Haldia. In connection with the aforesaid work, the U. K. firm deputed the assessee-engineer to India, from time to time, to superwise the erection work. While staying in India the assessee was provided with rent-free accommodation. The Income-tax Officer was of the opinion that t .....

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..... e assessment year 1979-80 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the rent-free accommodation provided to the assessee by his employer was exempt under section 10(14) of the Income -tax Act ? " Section 10(14) of the Income-tax Act, 1961, provides that in computing the total income of a person, any special allowance or ben .....

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..... the rent-free accommodation by virtue of his posting as an employee of the foreign company in Calcutta. It is in connection with his official duty for the purpose of supervising the erection of gas turbines at Calcutta, Siliguri and Haldia that the assessee had to visit these places. Such visits are in connection with his official duty. In the premises, the expenditure which has been incurred must .....

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