https://www.taxtmi.com/caselaws?id=70547 The appeals were allowed by the tribunal in a case involving assessments under the IT Act for the years 1974-75 and 1975-76. The appellant, an American national working in India, disputed the tax treatment of salary and perquisites, arguing for tax-free salary and against grossing up based on tax on tax. The tribunal ruled that without evidence of a contract or understanding for a tax-free salary with a guaranteed net income after tax, grossing up was not justified. Perquisites for reimbursement of income tax were limited to the actual amounts received by the appellant for the respective years. en-us Mon, 26 May 1980 00:00:00 +0530 Sat, 16 Apr 2011 16:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70547 The appeals were allowed by the tribunal in a case involving assessments under the IT Act for the years 1974-75 and 1975-76. The appellant, an American national working in India, disputed the tax treatment of salary and perquisites, arguing for tax-free salary and against grossing up based on tax on tax. The tribunal ruled that without evidence of a contract or understanding for a tax-free salary with a guaranteed net income after tax, grossing up was not justified. Perquisites for reimbursement of income tax were limited to the actual amounts received by the appellant for the respective years. Case-Laws Income Tax Mon, 26 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70547