Exclusion u/s 10(10CC) - non-monetary perquisites - whenever tax is deposited in respect of a...

Exclusion u/s 10(10CC) - non-monetary perquisites - whenever tax is deposited in respect of a non-monetary perquisite, provision of Section 10 (10CC) applies, thus excluding multiple stage grossing up. purpose and intent of introducing amendment to Section 10(10CC) was to exclude element of income - HC .....

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