Case Law Details
Case Name : CIT Vs. Dr. Percy Batlivala
Appeal Number : (Delhi High Court)
Date of Judgement/Order : ITA No. 13 08/2008
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Background :-The Delhi High Court (CIT Vs. Dr. Percy Batlivala [ITA No. 13 08/2008]) has held that in respect of the expatriate employee sent on deputation to India, the amount of hypothetical tax representing the difference between the tax liability in the home country of the expatriate and in India should not be added to the salary income of such expatriate taxable in India.
Facts of the case
- Dr. Percy Batlivala (‘the employee’), a foreign national, was employed in the United States of America (USA). He was paid salary by his employer in the USA.
- The employee was deputed by his employer to India for a particular period.
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