https://www.taxtmi.com/caselaws?id=34360 The Court upheld the order of the Commissioner of Income Tax, stating that the tax paid by the employer on employees' salaries is not exempt under Section 10(10CC) of the Income Tax Act. The Assessing Officer disallowed the exemption claimed by employees, resulting in income assessment after applying the principle of multi-stage grossing up. The Court disposed of the appeals in accordance with a previous order, remanding the matters for reconsideration by the Income Tax Appellate Tribunal, emphasizing the significance of legal precedents and consistency in tax matters. en-us Fri, 07 Aug 2009 00:00:00 +0530 Fri, 21 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34360 The Court upheld the order of the Commissioner of Income Tax, stating that the tax paid by the employer on employees' salaries is not exempt under Section 10(10CC) of the Income Tax Act. The Assessing Officer disallowed the exemption claimed by employees, resulting in income assessment after applying the principle of multi-stage grossing up. The Court disposed of the appeals in accordance with a previous order, remanding the matters for reconsideration by the Income Tax Appellate Tribunal, emphasizing the significance of legal precedents and consistency in tax matters. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34360