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2003 (8) TMI 8 - RAJASTHAN HIGH COURTPerquisite - "Whether, Tribunal was justified in upholding the Commissioner of Income-tax (Appeals) decision that conveyance allowance granted by the assessee to its employees was not a perquisite under section 17(2), and consequently directing the Assessing Officer to revise the demand created in respect of short payment of TDS and interest thereon?" - Commissioner of Income-tax, Jaipur, has filed the instant application, seeking direction to the Income-tax Appellate Tribunal to refer the aforesaid question for the opinion of this court - The conveyance allowance is in the nature of compensatory allowance and, therefore, is not a perquisite. – no infirmity in tribunal’s order - we decline to direct the Tribunal, to refer the aforesaid question to this court – appeal dismissed
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