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1984 (11) TMI 51

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..... puting the total income of the individual, a deduction from such remuneration of an amount equal to fifty per cent. thereof : Provided that where the individual renders continuous service outside India under or for such employer for a period exceeding thirty-six months, no deduction under this section shall be allowed in respect of the remuneration for such service relating to any period after the expiry of the thirty-six months aforesaid. (2) The deduction under this section shall be allowed... (i) in the case of an individual who is or was, immediately before undertaking such service, in the employment of the Central Government or any State Government, only if such service is sponsored by the Central Government; (ii) in the ca .....

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..... ian in the agreement, had several years' experience in the business of manufacturing and selling staple fibre, that the Thai company, referred to in the agreement as the employer, had approached him to make available to it his services on terms and conditions which the agreement recorded. The terms and conditions, inter alia, were that the Thai company would pay to the petitioner a remuneration of U.S. dollars 12,000 per annum in quarterly instalments and it would be receivable in Bangkok. The agreement was for a period of three years with liberty to either party to terminate it after six months' notice. It was subject to the approval of the Governments of Thailand and India and other authorities, if necessary. The petitioner applied to .....

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..... im as an employee of ..." in section 10(6)(via), " remuneration due to or received by him chargeable under the head 'Salaries' for services rendered as technician " in section 10(6)(vii), " any income chargeable under the head I Salaries' received by or due to him " in section 10(6)(ix) and " remuneration received by him as an employee " in section 10(6)(xi). He drew attention to the fact that section 80RRA did not use any of these phrases. He submitted that section 80RRA covered a consultant who received remuneration for services rendered outside India. Mr. Parekh, learned counsel for the Union of India, submitted that unless the individual was an employee, he was not entitled to the benefit of the provisions of section 80RRA. In suppor .....

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