2009 (10) TMI 55

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....s., for the respondent. JUDGMENT The judgment of the court was delivered by A.K. SIKRI, J. - The Assessee herein was an employee of M/s Hongo India Pvt. Ltd. He was paid salary in Indian currency as well as in foreign currency. Tax in the sum of Rs.1,68,104/- was also paid by his employer. 2. While framing the assessment the Assessing Officer (AO) added the aforesaid amount of Rs.1,68,....

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....ng the finding that Assessee had paid advance tax of Rs.12,50,686/-, the addition on account of the grossing up was deleted. CIT (Appeal) also deleted addition of Rs.1,68,104/- holding that this was a non-monetary perk. 4. The Revenue went in appeal against the order of the CIT (Appeal). The Income Tax Appellate Tribunal (ITAT) has sustained the deletion of Rs.1,68,104/- treating it to be a non....

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....any income was borne by the employer. It is clear from the assessment order that tax amount of Rs.1,68,104/- was paid by the employer and, specifically, addition to this effect was made by the AO. While grossing up tax liability under Section 195A, the AO did not furnish any reason. He has not even stated as to what is other amount of tax paid by the employer on the basis of which grossing up was ....