9911796707
TMI Blog1980 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... nts made by the ITO, Vellore for the asst. yrs. 1974-75 and 1975-76 under s. 143(3) of the IT Act, 1961. 2. The assessee is an U.S.A. national and a nurse by profession. She received National Award for nursing in the year 1980. She was sent by the United Church Board for World Ministries for service in India. In fact, she was paid remuneration by the American Madura Mission of the United Church ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng up on the basis of tax on tax giving rise to disputed liability. The result was that the assessee's salary income came to be computed at Rs. 67,500 and Rs. 77,070 as against returned income of Rs. 44,227 and Rs. 40,508 respectively. As stated earlier, the returned income included the actual amount of IT reimbursed by the employer at Rs. 9,574 and Rs. 12,082 respectively. It is the assessee's ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here should be a finding that the employee was paid a tax free salary or that the remuneration should be agreed net amount, if grossing were to be done on the basis of tax on tax. If only a limited amount could be treated as perquisite and nothing more. The ld. Deptl. Rep. on the other hand contended that the absence of a written contract should not automatically lead to the inference that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The certificate of payment as well as the return show only these amounts (Rs. 9,574 and Rs. 12,082 offered for tax) have been given to her. Nothing more was given. At any rate, it has not been shown to us that she had any further right to any further amount. The case laws, both the English and Indian cited by both parties have clearly laid down that the actual perquisite alone should be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on tax. In this case, no such net income is secured. We have no doubt that any other view is impossible even in the light of the all the case law cited by both the parties. 6. In the result, the appeals will have and are to be allowed. The perquisites for reimbursement of income-tax will be limited in the actual amount of Rs. 9,574 and Rs. 12,082 respectively. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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