https://www.taxtmi.com/caselaws?id=20212 The court ruled in favor of the Revenue on all issues raised in the case. It held that the deduction for tax paid in a foreign country under section 91(1) of the Income-tax Act is limited to 50% of total foreign income. Deductions made on account of a compulsory health scheme from salary must be included in taxable income unless specifically allowed. The value of rent-free accommodation provided outside India is considered a perquisite and should be included in total income. The court also upheld the validity of canceling the order passed by the Commissioner of Income-tax under section 263 due to non-compliance with the law. en-us Thu, 28 Oct 1993 00:00:00 +0530 Thu, 12 Nov 2009 14:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20212 The court ruled in favor of the Revenue on all issues raised in the case. It held that the deduction for tax paid in a foreign country under section 91(1) of the Income-tax Act is limited to 50% of total foreign income. Deductions made on account of a compulsory health scheme from salary must be included in taxable income unless specifically allowed. The value of rent-free accommodation provided outside India is considered a perquisite and should be included in total income. The court also upheld the validity of canceling the order passed by the Commissioner of Income-tax under section 263 due to non-compliance with the law. Case-Laws Income Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20212