Tax Paid by employer from salary income cannnot be added to the income of the assessee

HIGH COURT OF BOMBAY INCOME TAX APPEAL NO. 87 OF 2000 The Commissioner of Income Tax V. Mr. Jaydev H. Raja DATE : 25TH SEPTEMBER, 2012. ORDER According to the revenue the following questions of law arise out of the order of the ITAT dated 30/3/1999. a) Whether on the facts and circumstances of the caseand in law, the Tribunal was justified in holding that tax borne by the employee is not part of the pay? b) Whether on the facts and circumstances of the case and in law the Tribunal was justified in holding that notional interest on interest free deposit made for accommodation ...