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Salary earned in country of permanent resident not taxable during the period when assessee is RNOR in India
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Sakakibara Yutaka (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 Tax Act, 1961 and i...
