https://www.taxtmi.com/caselaws?id=189998 The High Court of Uttarakhand upheld the decision of the Income Tax Appellate Tribunal regarding the grossing up of tax perquisites paid by ONGC for the assessee for the Assessment Year 1990-91. The court dismissed the appeal, ruling that multiple stage grossing up was not applicable to notional income under the Income Tax Act, 1961. en-us Mon, 21 Nov 2005 00:00:00 +0530 Tue, 31 Jan 2017 10:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189998 The High Court of Uttarakhand upheld the decision of the Income Tax Appellate Tribunal regarding the grossing up of tax perquisites paid by ONGC for the assessee for the Assessment Year 1990-91. The court dismissed the appeal, ruling that multiple stage grossing up was not applicable to notional income under the Income Tax Act, 1961. Case-Laws Income Tax Mon, 21 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189998