https://www.taxtmi.com/caselaws?id=369987 The court held that the Assessing Officer, the CIT(A), and the Tribunal correctly applied the principle of grossing up. The substantial question of law was answered against the assessee, and the appeals were dismissed. The court emphasized that the income should be computed under the provisions of the Income Tax Act, and the tax liability borne by the assessee must be added to the income of the University of Warwick for the purpose of tax deduction at source. en-us Mon, 22 Oct 2018 00:00:00 +0530 Tue, 06 Nov 2018 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369987 The court held that the Assessing Officer, the CIT(A), and the Tribunal correctly applied the principle of grossing up. The substantial question of law was answered against the assessee, and the appeals were dismissed. The court emphasized that the income should be computed under the provisions of the Income Tax Act, and the tax liability borne by the assessee must be added to the income of the University of Warwick for the purpose of tax deduction at source. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369987