https://www.taxtmi.com/caselaws?id=13389 The court dismissed the Revenue's appeal, affirming that citizens tax, a statutory levy on Japanese citizens, constitutes a diversion of income and is not taxable. The court upheld the Tribunal's decision, agreeing that the tax is withheld by employers and paid directly to authorities, never reaching employees, thus not forming part of their income. The Court emphasized the importance of concurrent findings by appellate authorities and found no substantial question of law warranting interference. The argument that citizens tax is a perquisite was rejected, as it is not part of the employees' salary. en-us Fri, 30 Mar 2007 00:00:00 +0530 Mon, 29 Jan 2024 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13389 The court dismissed the Revenue's appeal, affirming that citizens tax, a statutory levy on Japanese citizens, constitutes a diversion of income and is not taxable. The court upheld the Tribunal's decision, agreeing that the tax is withheld by employers and paid directly to authorities, never reaching employees, thus not forming part of their income. The Court emphasized the importance of concurrent findings by appellate authorities and found no substantial question of law warranting interference. The argument that citizens tax is a perquisite was rejected, as it is not part of the employees' salary. Case-Laws Income Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13389