1980 (4) TMI 192

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....ming the addition of Rs. 2,760 on account of the perquisite element estimated out of the amount of Rs. 4,200 received by the assessee from his employer for reimbursement of salary paid to two servants, while computing the assessee's income at Rs. 1,60,000 under s. 143(3) of the IT Act, 1961 for asst. yr. 1977-78. 2. The assessee is an employee of M/s. Shaw Wallace Co. Ltd., Madras. He was provi....

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....-79 dt. 7th March, 1979. The assessee has therefore come up in appeal. 3. The learned representative for the assessee drew our attention to the company rules relevant to the servants which authorised reimbursement upto a maximum of Rs, 250 per month per servant employed for the good maintenance of the premises. The wages of Care-takers, Durwans, Mailies and Sweepers were intended to be included....

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....ly considered the records as well as the arguments. We were unable to see any difference between a direct payment and reimbursement. The Company Rules clearly provide for reimbursement of salary paid to Caretakers, Durwans, Gardner and Sweepers for the good maintenance of the premises. The fact that the assessee was an Executive Director makes him an employee like any other person. Neither the ass....