https://www.taxtmi.com/caselaws?id=8519 Employer-paid income-tax was treated as part of an employee's salary for valuing rent-free residential accommodation under rule 24A of the Indian Income-tax Rules, 1922. The rule used an inclusive definition of salary, extending to pay and allowances, and the statutory scheme treated tax discharged by the employer as remuneration received by the employee in money's worth. The amount was therefore includible in salary for the valuation computation, even if it could also be described as a perquisite, and the reference was answered against the assessee. en-us Fri, 20 Aug 1971 00:00:00 +0530 Mon, 27 Apr 2009 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8519 Employer-paid income-tax was treated as part of an employee's salary for valuing rent-free residential accommodation under rule 24A of the Indian Income-tax Rules, 1922. The rule used an inclusive definition of salary, extending to pay and allowances, and the statutory scheme treated tax discharged by the employer as remuneration received by the employee in money's worth. The amount was therefore includible in salary for the valuation computation, even if it could also be described as a perquisite, and the reference was answered against the assessee. Case-Laws Income Tax Fri, 20 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8519