https://www.taxtmi.com/caselaws?id=17000 The High Court of Delhi ruled in favor of the Revenue in a case concerning the tax liability of employees of the British Council merged into the British High Commission. The Court held that the tax paid by the employer on behalf of the employees should be considered a "perquisite" under section 17(2)(iv) of the Income-tax Act, 1961, and included in the employees' taxable income as part of their salary. The decision was based on statutory provisions and precedents from English and Indian courts, affirming that such tax payments are considered part of the employee's salary. en-us Fri, 23 Jan 1998 00:00:00 +0530 Mon, 14 Sep 2009 15:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17000 The High Court of Delhi ruled in favor of the Revenue in a case concerning the tax liability of employees of the British Council merged into the British High Commission. The Court held that the tax paid by the employer on behalf of the employees should be considered a "perquisite" under section 17(2)(iv) of the Income-tax Act, 1961, and included in the employees' taxable income as part of their salary. The decision was based on statutory provisions and precedents from English and Indian courts, affirming that such tax payments are considered part of the employee's salary. Case-Laws Income Tax Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17000