https://www.taxtmi.com/caselaws?id=64159 A disputed car perquisite for a Managing Director could not be revalued at the TDS scrutiny stage where the issue turned on factual questions about official and non-official use. The taxing authority's role, while examining the employer's annual return of salaries, did not extend to determining a debatable perquisite value and raising a short-deduction demand on that basis. The proper forum for resolving the perquisite valuation was the employee's own assessment, not the employer's TDS proceedings. The demand treating the employer as an assessee in default was therefore unsustainable. en-us Fri, 07 Jan 1983 00:00:00 +0530 Sat, 05 Feb 2011 11:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64159 A disputed car perquisite for a Managing Director could not be revalued at the TDS scrutiny stage where the issue turned on factual questions about official and non-official use. The taxing authority's role, while examining the employer's annual return of salaries, did not extend to determining a debatable perquisite value and raising a short-deduction demand on that basis. The proper forum for resolving the perquisite valuation was the employee's own assessment, not the employer's TDS proceedings. The demand treating the employer as an assessee in default was therefore unsustainable. Case-Laws Income Tax Fri, 07 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64159