CIT v. G Eroppino Giovanni

ITO. TDS III (3), MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

INCOME TAX OFFICER (TDS) III(3),, MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL , MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

ITO, TDS III (3) , MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

ADDL CIT 19(3), MUMBAI vs. PETRIKUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ADDL CIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNAITONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), MUMBAI vs. PETROLEUM INDIA INTERNATIONAL, MUMBAI

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…