1978 (4) TMI 73

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.... 1961. The statement of the case relates to the assessment years 1963-64 and 1964-65. The assessee is an individual. He was an employee of a company. In the accounting years relevant to the aforesaid assessment years he received Rs. 23,900 and Rs. 27,667, respectively, as his salary from the company. The company issued certificates showing that his salary was tax-free. The assessee produced ....

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....e salary received by the assessee was rightly grossed up ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that no credit of tax could be given to the assessee for the difference between the salary income taken for the purposes of assessment and the net tax-free salary received by the assessee from his employer ?" Dr. Debi Pal, l....