Salary earned in country of permanent resident not taxable during the period when assessee is RNOR in India

HIGH COURT OF DELHI Commissioner of Income-tax v. Sakakibara Yutaka IT APPEAL NO. 111 OF 2006 AUGUST 3, 2012 JUDGMENT S. Ravindra Bhat, J.: (Open Court) – We have considered the record filed by Counsel for the parties. On 21.02.2007, this Court framed following questions of law: – “1.  Whether the Income Tax Appellate Tribunal was right in holding that the rent free accommodation provided by Maruti Udyog Ltd. to the Assessee, an employee of Suzuki Motors Corporation (Japan) is not a perquisite in the hands of the Assessee under Section 17(2) of the Income Ta...