HIGH COURT OF DELHI
Commissioner of Income-tax
Versus
UK Bose
IT Appeal Nos. 258, 546 & 942 of 2010
November 30, 2012
ORDER
R.V. Easwar, J.
The common question of law which arises in all the three appeals by the revenue relates to the assessment of the perquisites in the hands of the respective assessees. In ITA No.942/2010 the substantial question of law is as under:-
“(i) Whether the Income Tax Appellate Tribunal was correct in law in deleting the addition of Rs. 7,37,025/- made by the AO on account of perquisites u/s 28(v) of the Act?
2. In ITA No. 546/2010 the substantial question of law is as under:-
“(i) Whether the Income Tax Appellate Tribunal was correct in law in deleting the addition of Rs. 6,29,366/- made by the AO on account of perquisites u/s 28(v) of the Act?
3. In ITA No. 258/2010 the substantial question of law is as under:-
“(i) Whether the ITAT was correct in law in deleting the addition made by the Assessing Officer on account of perquisite value in the hands of assessee?
4. We may first take up ITA No.258/2010, in which the assessee is one U.K.Bose. He at the relevant time was an employee of M/s Sahara Airlines Ltd. In respect of the assessment year 2000-01 the assessing officer noticed in the course of the assessment proceedings that the assessee was provided with several perquisites by his employer. They were in the shape of credit card expenses, club partnership expenses, expenses on domestic servants, expenses on security guard, chauffeur driven car, telephone/cell phone expenses, electricity expenses etc. He considered these expenses incurred by the employer-company as perquisites arising out of employment and taxable under Section 17 of the Act. He accordingly brought the aggregate amount of Rs. 2,94,843/- to tax as under:-
