retention) payments made by the Foreign Company/HO to its
employees (expatriates to India) outside India in foreign currency.
I. Facts in Civil Appeal ... short), the AO noticed that the foreign company had seconded four
expatriates to the Joint Venture in India; that, the tax-deductor-assessee
Black upheld the existence of the fundamental right of an individual to expatriation. This principle was embodied in the U.S.A. Statute book ... July 27, 1868, which declared :
"Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment
towards tax deducted at source from the salaries of its expatriate employees. The controversy arises in the following circumstance :
The petitioner-company is engaged ... employment agreements entered into between the petitioner and the aforementioned expatriate employees, the petitioner appears to have deducted the tax payable under the Indian laws
office at New Delhi. It employs Indian staff as well as Japanese expatriate staff which has been referred to by the assessed as rotating staff ... dispute in this regard. However, the salary was being paid to Japanese expatriate staff at two places, i.e., in India as well
Claim No. 2 :Claim for full reimbursement of Income Tax pertaining to expatriate employees of the claimant.
Claim No. 3 : Claim for reimbursement of service ... liability under the applicable law of India on the claimant and the expatriate personnel would be borne by the respondent. A stand was taken
office so set up has both Japanese and Indian employees. The Japanese expatriate employees were paid monthly salary in India in Indian currency and therefrom ... deductor had been disclosing a small amount of salary paid to its expatriate employees. The Assistant Commissioner issued a letter on 28th March, 1995, calling
Manzoor Ahmed Bakhshi, J.M. - This bunch of 12 appeals relating to expatriate employees of Italian company involving common issues are disposed of by this ... concerned Assessing Officers. In addition to the salary received by the expatriate employees, the Assessing Officer assessed the perquisite value in respect of rent free
employees from Japan to
India. The Appellant states that the said expatriated employees, continue to
be the employees of Mitsubishi and are not employees ... Office ('HO') in
Japan. However, in order to enable the expatriate employees to meet their
day-do-day expenses while they
order to reduce the spread of pandemic and to help the
expatriates, who want to come to India, he has filed this public interest writ ... increasing COVID
map due to the unchecked arrival of COVID infected
expatriates and interstate travel of migrant labourers and
other travelers
incorporated entity; it
assumes and performs payroll responsibility for expatriates who work in
India to support various businesses of the GE Group. GEIOC ... upon its analysis of the facts, the ITAT held
that GEII‟s expatriates permanently used its liaison office at the premises.
It was also held
