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TMI Blog2009 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Ms. Mahua Kalra, Adv., Mr. Jagjit Singh Chhabra, Adv., for the respondent. ORDER 1. Delay condoned. 2. Leave granted. 3. The assessee is a Japanese Organization set up for transmission of news and broadcasting. It pays salary to its employees. It also pays some housing allowance. 4. The Assessing Officer included Citizen Tax as a part of the income of the ex-patriates employed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act, 1961, the High Court took the view that in view of the concurrent finding of fact, no interference is called for and the appeal was dismissed accordingly. Hence, this Civil Appeal. Without going into the merits of the case, suffice it to state that in the present case, in our view, the CIT (A) ought to have examined the scope of the Japanese Law, namely, Citizens Individual Inhabita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sy in the present case is that Citizens Tax is a statutory levy in Japan on the Japanese Citizens constituting an overriding charge. If it is an overriding charge then of course the Commissioner was right in saying that it would not be an income. However, in our view, since the provisions of the Act have not been examined, the matter needs to be considered afresh by the tribunal. Accordingly, we r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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