AJIT K. SENGUPTA, J.

( 1 ) THE assessee is a permanent employee of John Brown Engineering (Clyde Bank) Ltd. , Scotland, U. K. The said concern was entrusted with the work under an agreement with the West Bengal State Electricity Board for erection of gas turbines at Kasba (Calcutta), Siliguri and Haldia. In connection with the aforesaid work, the U. K. firm deputed the assessee-engineer to India, from time to time, to superwise the erection work. While staying in India the assessee was provided with rent-free accommodation. The Income-tax Officer was of the opinion that the rent-free accommodation provided by the foreign company was in the nature of a perquisite. He, therefore, added a sum of Rs. 40,111 as perquisite under rule 3 of the Income-tax Rules, 1962. When the matter went up in appeal before, the Commissioner of Income-tax (Appeals), he deleted the addition of Rs. 40,111 on the ground that the assessee was on tour to India and the benefit of rent-free accommodation was exempt under Section 10 (14) of the Income-tax Act, 1961. The Revenue preferred an appeal before the Tribunal and there was a difference of opinion and ultimately by a majority decision the Tribunal upheld

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