COMMISSIONER OF INCOME TAX vs. NOBUTOMO FUJIMORI

Admit.

The following question of law arises: 1.Whether the Ld. I.T.A.T. was justified in law in deleting the addition of Rs.2,70,654/- being the amount paid by the employer as contribution towards pension plan outside India, made by the A.O. treating the same as perquisite in the hands of the assessee within the meaning of Sec.17(2)(v) of the Act? Appellant is directed to file the paper-books within three months in accordance with the High Court Rules.

List in due course. VIKRAMAJIT SEN, J . S. MURALIDHAR, J DECEMBER 08, 2006 'ac' 25 . .