- (1.) DELAY condoned.
(2.) LEAVE granted. The assessee is a Japanese organization set up for transmission of news and broadcasting. It pays salary to its employees. It also pays some housing allowance.
(3.) THE assessing officer included citizen tax as a part of the income of the expatriates employed by the assessee -company in India as part of the employees income on the ground that it was an amount paid by the assessee to its employees. According to the assessing officer the assessee ought to have deducted TDS at the time of payment.;