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Tax paid by employer on income of employee is entitled to exemption

December, 19th 2007

IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH’F’ SPECIAL BENCH

BEFORE HON’BLE PRESIDENT SHRI VIMAL GANDHI,

SHRI P.N. PARASHAR, JUDICIAL MEMBER AND

SHRI R.C. SHARMA, ACCOUNTANT MEMBER

I.T.A. No. 1810/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Vs.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1811/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Vs.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1812/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1813/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1814/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1815/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1837/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1838/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

I.T.A. No. 1839/Del/2006

Assessment Year: 2004-05

M/s. RBF Rig Corp. LIC (RBFRC)

As agent of Alnasser Rahim,

Mumbai.

Asstt. Commissioner of Income-tax,

Circle-1, Dehradun.

(Appellant)

(Respondent)

Appellant by: Shri S.K. Tuasiyan, Adv. Shri Rakesh Nangia, CA and

Shri Neeraj Sharma, Adv.

Respondent by: Shri Durga Charan Dash, CIT (DR) and Smt. Y.S. Kakkar, DR

AND

INTERVENERS

Sl. No.	Appeal No./Asstt.Year	Appellant	Respondent
1.	ITA No. 205/D/07 And A.Y. 2004-05	Dolphin Drilling Ltd. As Agent of Clark Graham, Suite No. 501, 5^th floor, Housefin Bhavan, C-21, Bandra kurla Complex, Bandra, Mumbai-400051.	Asstt. C.I.T. (OSD) Range-1, Dehradun.
2.	ITA No. 206/D/07 And A.Y. 2004-05	-DO- as agent of Smith Richard Thomas Alexander.	-do-
3.	ITA No. 207/D/07 And A.Y. 2004-05	-do- as agent of Robert Willam Doughty.	-do-
4.	ITA No. 208/D/07 And A.Y. 2004-05	-do- as agent of Raymond Alan Mcallster.	-do-
5.	ITA No. 209/D/07 And A.Y. 2004-05	-do- as agent of frank fenton.	-do-

Appellant by: Ms Anitha Sumanth, Adv. And Ms Preeti goel, CA

Respondent by: Shri Durga Charan Dash, CIT (DR), Shri Davendra Shankar,

CIT (DR) and Smt. Y.S. Kakkar, DR

Sl. No.	Appeal No./Asstt. Year	Appellant	Respondent
6.	ITA No. 700/D/07 and A.Y. 2004-05	Triton Holdings Ltd. As agent of Collinge George David C/o Nangia & Co., B-57, Soami Nagar, New Delhi-110017	Asstt. C.I.T. Circle-1, Dehradun.
7.	ITA No. 701/D/07 and A.Y. 2004-05	-do- as agent if Linden Ian Stewart.	-do-
8.	ITA No. 702/D/07 and A.Y. 2004-05	-do- as agent of Burdador Manuel Luis.	-do-
9.	ITA No. 703/D/07 and A.Y. 2004-05	-do- as agent of Giot Thierry	-do-
10.	ITA No. 704/D/07 and A.Y. 2004-05	-do- as agent of Washer Bernard	-do-
11.	ITA No. 705/D/07 and A.Y. 2004-05	-do- as agent of Reves Wilson.	-do-
12.	ITA No. 706/D/07 and A.Y. 2004-05	-do- as agent of Mac Adams Michel	-do-
13.	ITA No. 707/D/07 and A.Y. 2004-05	-do- as agent of Allsop Courney Byron.	-do-
14.	ITA No. 708/D/07 and A.Y. 2004-05	-do- as agent of Mine Pedro Premero	-do-
15.	ITA No. 709/D/07 and A.Y. 2004-05	-do- as agent of Olaivar Jesus	-do-
16.	ITA No. 710/D/07 and A.Y. 2004-05	-do- as agent of Coute Stephane.	-do-
17.	ITA No. 711/D/07 and A.Y. 2004-05	-do- as agent of Newberry Robert Lee	-do-
18.	ITA No. 2592/D/07 and A.Y. 2004-05	RBF Rig Corp. As agent of Andrey Andreev C/o Nangia & Co., CA B-57, 3^rd fllor, Soami Nagar, New Delhi-110017.	-do-

Appellant by: None

Respondent by: Shri Durga Charan Dash, CIT (DR), Shri Davendra Shankar,

CIT (DR) and Smt. Y.S. Kakkar, DR

19.	ITA No. 2532/D/07 and A.Y. 2004-05	Transocean Offshore International Ventures Ltd. As agent of Silva Manuel Guillermo, C/o. Nangia & Co., CA B-57, 3^rd floor, Soami Nagar, New Delhi-110017.	Asstt. C.I.T. Circle-1, Dehradun.
20.	ITA No. 2534/D/07 and A.Y. 2004-05	-do- as agnet of Cowell Michel Burce.	-do-
21.	ITA No. 2535/D/07 and A.Y. 2004-05	-do- as agent of Tatnell Raymond F.	-do-
22.	ITA No. 2536/D/07 and A.Y. 2004-05	-do- as agent of Simmers Chistopher john.	-do-
23.	ITA No. 2537/D/07 and A.Y. 2004-05	-do- as agent of Tortalano Antonio Vittorio	-do-
24.	ITA No. 2538/D/07 and A.Y. 2004-05	-do- as agent of O’Callaghan Richard Wil.	-do-
25.	ITA No. 2539/D/07 and A.Y. 2004-05	-do- as agent of Rooney Michel.	-do-
26.	ITA No. 2540/D/07 and A.Y. 2004-05	-do- as agent of Miller Damian Michel.	-do-
27.	ITA No. 2541/D/07 and A.Y. 2004-05	-do- as agent of Devries Antonios JHD.	-do-
28.	ITA No. 2542/D/07 and A.Y. 2004-05	-do- as agent of Hebert Charies Edward.	-do-
29.	ITA No. 2543/D/07 and A.Y. 2004-05	-do- as agent of Hood Lee Michel.	-do-
30.	ITA No. 2544/D/07 and A.Y. 2004-05	-do- as agent of Barclay James Arthur.	-do-
31.	ITA No. 2545/D/07 and A.Y. 2004-05	-do- as agent of Megibbonlan.	-do-
32.	ITA No. 2546/D/07 and A.Y. 2004-05	-do- as agent of Mcallister Graham Keith.	-do-
33.	ITA No. 2547/D/07 and A.Y. 2004-05	-do- as agent of Stewart Howie.	-do-
34.	ITA No. 2548/D/07 and A.Y. 2004-05	-do- as agent of Mason Derek Richard.	-do-
35.	ITA No. 2549/D/07 and A.Y. 2004-05	-do- as agent of Macathur Willam.	-do-
36.	ITA No. 2550/D/07 and A.Y. 2004-05	-do- as agent of Scott Philip.	-do-
37.	ITA No. 2551/D/07 and A.Y. 2004-05	-do- as agnet of Raffan Neil.	-do-
38.	ITA No. 2552/D/07 and A.Y. 2004-05	-do- as agent of Shelby James Howard.	-do-
39.	ITA No. 2553/D/07 and A.Y. 2004-05