https://www.taxtmi.com/caselaws?id=15053 The court ruled in favor of the assessee in all three issues. It held that the income earned in India did not include components like living allowance and rent-free accommodation. The living allowance was considered a reimbursement, not part of the salary, and thus not taxable. Similarly, the rent-free accommodation provided by the employer to the employee did not qualify as a perquisite under the Income-tax Act. The court referenced previous judgments to support its decision, ultimately finding in favor of the assessee in interpreting the relevant provisions of the Income-tax Act. en-us Mon, 20 Dec 1999 00:00:00 +0530 Thu, 30 Jul 2009 13:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15053 The court ruled in favor of the assessee in all three issues. It held that the income earned in India did not include components like living allowance and rent-free accommodation. The living allowance was considered a reimbursement, not part of the salary, and thus not taxable. Similarly, the rent-free accommodation provided by the employer to the employee did not qualify as a perquisite under the Income-tax Act. The court referenced previous judgments to support its decision, ultimately finding in favor of the assessee in interpreting the relevant provisions of the Income-tax Act. Case-Laws Income Tax Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15053