https://www.taxtmi.com/caselaws?id=65526 Employer-borne tax under an employment agreement was treated as part of salary, and multiple-stage grossing up was accepted as the correct method for computing taxable salary income. The analysis distinguished presumptive business income cases and reasoned that, for salary, the employer's undertaking covered the employee's tax liability itself. Section 10(10CC) was read as applying only to a non-monetary perquisite, so tax paid by the employer on behalf of the employee remained a monetary payment forming part of salary. en-us Fri, 23 Mar 2007 00:00:00 +0530 Wed, 16 Feb 2011 13:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65526 Employer-borne tax under an employment agreement was treated as part of salary, and multiple-stage grossing up was accepted as the correct method for computing taxable salary income. The analysis distinguished presumptive business income cases and reasoned that, for salary, the employer's undertaking covered the employee's tax liability itself. Section 10(10CC) was read as applying only to a non-monetary perquisite, so tax paid by the employer on behalf of the employee remained a monetary payment forming part of salary. Case-Laws Income Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65526