https://www.taxtmi.com/caselaws?id=63303 The ITAT DELHI-A ruled in favor of the assessee, allowing their appeals and dismissing those of the Department. The Tribunal determined that the assessee was not in default under section 201(1) of the IT Act, 1961, and upheld the exclusion of the "housing norm" from salary for tax deduction purposes. It recognized the necessity of completing actions within a reasonable time when no statutory limit exists and accepted the assessee's plea regarding the non-deduction of tax at source for foreign salary components. Additionally, the Tribunal held that citizen tax in Japan, being diverted at source, should not be included in the assessee's total income. en-us Fri, 10 Mar 2006 00:00:00 +0530 Tue, 26 Mar 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63303 The ITAT DELHI-A ruled in favor of the assessee, allowing their appeals and dismissing those of the Department. The Tribunal determined that the assessee was not in default under section 201(1) of the IT Act, 1961, and upheld the exclusion of the "housing norm" from salary for tax deduction purposes. It recognized the necessity of completing actions within a reasonable time when no statutory limit exists and accepted the assessee's plea regarding the non-deduction of tax at source for foreign salary components. Additionally, the Tribunal held that citizen tax in Japan, being diverted at source, should not be included in the assessee's total income. Case-Laws Income Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63303