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of <h1>Delhi High Court upholds exclusion of employer's tax in rent-free accommodation perquisite calculation</h1> <h3>Commissioner of Income-tax Versus Hidechito Shiga </h3> Commissioner of Income-tax Versus Hidechito Shiga - [2012] 345 ITR 269 The High Court of Delhi dismissed a review application regarding a tax appeal. The appeal was admitted to consider whether tax paid by the employer was exempt under section 10(10CC) of the Income-tax Act, but the issue raised related to the valuation of 'rent free accommodation.' The Court held that tax paid by the employer should be excluded while computing the perquisite of 'rent free accommodation.' The review petition and application for condonation were dismissed.
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