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TMI Blog2009 (8) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... y the employer is a perquisite provided for by way of monetary payment and the provisions of Section 10(10CC) are not applicable – matter remanded to ITAT for reconsideration - 213, 220, 222 and others - - - Dated:- 7-8-2009 - Hon'ble B.C. Kandpal, J. and Hon'ble B.S. Verma, J. 213, 220, 222, 233, 235, 239, 243, 245, 261, 262, 269, 275, 280 of 2007 Sri Chetan Joshi, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmity in the order of the CITA observing that the tax paid by the employer is a perquisite provided for by way of monetary payment and the provisions of Section 10(10CC) are not applicable. 3. We have heard learned counsel for the parties and perused the record. 4. The following two questions of law have been framed to be answered in these appeals:- 1. Whether the tax paid by the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claimed by them. The A.O. after applying the principle of 'multiple stage grossing up', assessed the income as mentioned in the assessment order. Aggrieved, the assessees preferred appeals before the Commissioner of Income Tax (Appeals) [for short CITA]. The CITA, by its order dated 21-07-2006 partly allowed the appeal. Again aggrieved by that order, the assessees preferred the appeals before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2006. In such circumstances when the order impugned has already been set aside and the matter has been remanded to the ITAT, these appeals be also disposed of in terms of order dated 24-7-2009 passed in Income Tax Appeal No. 206 of 2007 Western Geco International Ltd. Vs. Assistant Commissioner of Income Tax Dehradun along with 27 other appeals. 7. Learned counsel appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, the controversy involved in the present appeals is squarely covered by the said order. 9. Accordingly, all these 13 appeals are disposed of in terms of the order dated 24-7-2009 passed by the Division Bench of this Court in Income Tax Appeal No. 206 of 2007, Western Geco International Ltd. Vs. Assistant Commissioner of Income Tax Dehradun along with 27 abovementioned appeals. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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