https://www.taxtmi.com/caselaws?id=25061 The employee-status question under the contractual arrangement was treated as governed by an earlier binding decision on the same point, and the court applied that reasoning to hold that the assessee served in India in the relevant capacity. The tax-on-salary issue was also treated as part of the same controversy, and the court held that grossing up on a tax-on-tax basis was required for inclusion as a perquisite. Both questions were answered in favour of the assessee, with no order as to costs. en-us Mon, 10 Mar 1986 00:00:00 +0530 Mon, 25 Jan 2010 11:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25061 The employee-status question under the contractual arrangement was treated as governed by an earlier binding decision on the same point, and the court applied that reasoning to hold that the assessee served in India in the relevant capacity. The tax-on-salary issue was also treated as part of the same controversy, and the court held that grossing up on a tax-on-tax basis was required for inclusion as a perquisite. Both questions were answered in favour of the assessee, with no order as to costs. Case-Laws Income Tax Mon, 10 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25061