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1972 (2) TMI 22 - ALLAHABAD HIGH COURTExpenditure Tax Act, 1957 - assessee was at the material time a financial adviser to a limited company known - On April 10, 1956, that company passed a resolution that the assessee should be allowed free furnished residential accommodation in its house - The assessee was not to receive any other remuneration. While making the assessment under the Expenditure-tax Act, for the two years in question, the Expenditure-tax Officer included in the total expenditure of the assessee - the annual letting value of rent-free residence provided to the assessee and amount being taxes, insurance and other miscellaneous expenses in respect of the aforesaid residential accommodation- Whether an employee is liable for Expenditure-tax in respect of the annual letting value of the house given for employees occupation free of rent
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