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Tax paid by the company is part and parcel of the salary and not any sum outside the salary or independent of salary
Case Law Details
- Case Name
- BJ Services Company Middle East Ltd. Vs Asstt. Commissioner of Income-tax (ITAT Delhi 'H' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
The company agreed to pay income-tax on behalf of Mr. Roger David Arnold and the question was whether, in view of the aforesaid agreement, the tax had to be grossed up at multiple stages or only at single stage for working out the salary liable to be taxed u/s 15 of the Income-tax Act, 1961 (the Act)?
The only inescapable conclusion is that the salary of the assessee has to be calculated on the basis of multiple grossing up method.
The tax paid by the company was part and parcel of the salary and not any sum outside the salary or independent of salary. Thus, the tax liability of the assessee w...
