https://www.taxtmi.com/caselaws?id=209950 The High Court held that the tax paid by the employer on behalf of employees is considered part of the "salary" for computing perquisites, specifically rent-free accommodation. The Assessing Officer was deemed competent to rectify the order under Section 154 of the Income Tax Act, as the inclusion of tax in the salary was a settled issue. The appeals were dismissed, ruling in favor of the Revenue and against the assessee. en-us Fri, 03 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209950 The High Court held that the tax paid by the employer on behalf of employees is considered part of the "salary" for computing perquisites, specifically rent-free accommodation. The Assessing Officer was deemed competent to rectify the order under Section 154 of the Income Tax Act, as the inclusion of tax in the salary was a settled issue. The appeals were dismissed, ruling in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209950