Tax paid by the company is part and parcel of the salary and not any sum outside the salary or independent of salary

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 parc

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