Case Law Details
Case Name : Transocean Discoverer 534 Vs ACIT (ITAT Delhi)
Appeal Number : ITA Nos. 1715/Del/2006
Date of Judgement/Order : 09/06/2010
Related Assessment Year : 2004- 05
Courts :
All ITAT ITAT Delhi
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RELEVANT EXTRACTS
4. In view of the decision of the Special Bench in the above referred case, we hold that the tax borne by the employer on perquisites of the employees would constitute non-monetary benefit and as such the same is exempted u/s 10(10CC) of the Act.
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