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2009 (12) TMI 811 - HC - Income TaxDeduction of hypothetical tax - Held that:- Insofar as the assessee is concerned, he had received only ₹ 90/- (that is ₹ 75/- + ₹ 15/-; ₹ 10/- was not received at all in view of the nature of arrangement between the employer and the employee). Therefore, there was no question of addition of this hypothetical tax to the income of the assessee and asking the assessee to pay tax thereupon. There is no dispute that the assessee has paid tax on the actual salary received by him in India. Thus, even on the application of first principle and adopting commonsense approach, it is clear that the addition made by the AO on account of so-called hypothetical tax was unsustainable and the ITAT rightly deleted the said addition. No question of law, therefore, arises. We accordingly dismiss all these appeals.
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