https://www.taxtmi.com/caselaws?id=77166 The High Court upheld the Tribunal's decision to grant partial relief to the appellant, a whole-time director, for assessment years 2000-01 and 2002-03, regarding the assessment of expenses as perquisites under section 17(2) of the Income-tax Act. The Court emphasized the Tribunal's role as the final fact-finding authority and supported the estimation of "perquisites value" based on previous accepted decisions. The Court found no substantial question of law in the Tribunal's order and dismissed both appeals at the admission stage. en-us Tue, 02 Dec 2008 00:00:00 +0530 Sat, 02 Feb 2013 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77166 The High Court upheld the Tribunal's decision to grant partial relief to the appellant, a whole-time director, for assessment years 2000-01 and 2002-03, regarding the assessment of expenses as perquisites under section 17(2) of the Income-tax Act. The Court emphasized the Tribunal's role as the final fact-finding authority and supported the estimation of "perquisites value" based on previous accepted decisions. The Court found no substantial question of law in the Tribunal's order and dismissed both appeals at the admission stage. Case-Laws Income Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77166