https://www.taxtmi.com/caselaws?id=64811 The Tribunal dismissed the appeal, emphasizing the importance of interpreting the Income Tax Act in line with legal principles. It clarified that cash payments made by the employer constituted salary, not a perquisite, and upheld the lower authorities' orders. The decision highlighted the obligation of employers to make accurate income estimates and deduct tax at source based on individual circumstances. en-us Tue, 24 Apr 2001 00:00:00 +0530 Thu, 10 Feb 2011 12:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64811 The Tribunal dismissed the appeal, emphasizing the importance of interpreting the Income Tax Act in line with legal principles. It clarified that cash payments made by the employer constituted salary, not a perquisite, and upheld the lower authorities' orders. The decision highlighted the obligation of employers to make accurate income estimates and deduct tax at source based on individual circumstances. Case-Laws Income Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64811