https://www.taxtmi.com/caselaws?id=428684 The Supreme Court upheld the High Court's decision that the petitioner, even if falling under Article 12 of the Constitution of India, cannot be equated with Central/State Government employees under Income Tax Rules. The Court emphasized that adopting Central Government Rules does not automatically categorize the petitioner as a government entity. Regarding the computation of perquisites under the Income Tax Act, the Court agreed that government rules are relevant. The petitioner was granted permission to file a review application on specific aspects but was prohibited from challenging the classification as a government employee. The Special Leave Petitions were dismissed. en-us Thu, 14 Jul 2022 00:00:00 +0530 Wed, 10 Jun 2026 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428684 The Supreme Court upheld the High Court's decision that the petitioner, even if falling under Article 12 of the Constitution of India, cannot be equated with Central/State Government employees under Income Tax Rules. The Court emphasized that adopting Central Government Rules does not automatically categorize the petitioner as a government entity. Regarding the computation of perquisites under the Income Tax Act, the Court agreed that government rules are relevant. The petitioner was granted permission to file a review application on specific aspects but was prohibited from challenging the classification as a government employee. The Special Leave Petitions were dismissed. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428684