Case Law Details
Case Name : Triton Holdings Ltd. Vs Dy. Director of Income Tax, Deharadun (ITAT Delhi)
Appeal Number : ITA Nos. 2541 to 2559/Del/2009
Date of Judgement/Order :
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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The Income-tax Appellate Tribunal, Delhi held that the tax paid by employer on the behalf of employees should be considered as a non-monetary perquisite in the hands of the employees for the purpose of claiming an exemption under section 10(10CC) of the Income-tax Act, 1961 (‘the Act’).
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