2002 PLP 1686 (PTD)
COMMISSIONER OF INCOME-TAX Versus SHIGERU BABA
| Citation | 2002 PLP 1686 (PTD) |
| Forum / Court | 242 I T R 592 |
| Bench Members | R. Jayasimha Babu and Mrs. A. Subbulakshmy, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus SHIGERU BABA |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2002 PLP 1686 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1686 (PTD)?
The case was heard and decided by the 242 I T R 592 bench comprising: R. Jayasimha Babu and Mrs. A. Subbulakshmy, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1686 (PTD) (COMMISSIONER OF INCOME-TAX Versus SHIGERU BABA). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Foreign Technician
Reimbursement of daily expenses of foreign technician
Entitled to exemption under S.10(14) of the Act-- Indian Income Tax Act, 1961, S.
10. The assessee, a citizen of Japan, stayed in India in connection with the supply of capital goods and erection of machinery for the Indian Company and the lodging, boarding and entertainment expenses incurred during his stay were reimbursed by the Indian Company. The amounts so paid were brought to tax. The Tribunal held that it was exempt. On a reference: Held, that the Commissioner as also the Tribunal held that the amounts reimbursed related to expenses which were wholly, necessarily and exclusively incurred for the purpose of duties which the assessee was required to perform in India and, therefore, would be exempt from tax under section 10(14) of the Income-tax Act, 1961. The finding of fact could not be interfered with in the absence of material to show that the finding was not based on any material. The amount spent on reimbursement of daily expenses and out of pocket expenses of the foreign technician was exempt under section 10(14). R. Sivaraman for the Commissioner. P.P.S. Janarthana Raja for the Assessee.
Judgment & Decree
R. JAYASIMHA BABU, J.
The question referred to us at the instance of the Revenue is as to "whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the reimbursement of daily expenses and out of pocket expenses incurred by the foreign technician in India towards his stay in India .is exempt under section 10(14) of the Income Tax Act, 1961?" The year of assessment is 1981-82. The assessee is a citizen of Japan who had stayed in India in connection with the supply of capital goods and erection of machinery for an Indian Company, Tuticorin Alkali Chemicals and Fertilizers Ltd., Madras. He received from the Indian company during his stay in India reimbursement of the lodging, boarding and entertainment expenses: The Income-tax Officer has treated the amount of Rs.71,811 as income from other sources and levied tax thereon. The Commissioner as also the Tribunal held that the amounts reimbursed related to expense which were wholly, necessarily and exclusively incurred for the purpose of duties which the assessee was required to perform in India and, therefore, would be exempt from tax under section 10(14) of the Act. The finding recorded by the Tribunal is a finding of fact. We have not been shown any, other material on record which would support the submission that the finding of the Tribunal is not based on any material. We answer the question referred to us in favour of the assessee and against the Revenue. M.B.A./728/FC Reference answered.