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1971 (8) TMI 68 - HC - Income TaxWhether the tax borne by the assessee's employer was includible in the total amount of salary for the purpose of computing the value of the rent-free accommodation given to the assessee under rule 24A of the Indian Income-tax Rules, 1922 - whether "salary" of the assessee would include the income-tax paid by the employer – held that ncome-tax paid by the employer is really part of the salary of the assessee within the meaning of the definition of the term in rule 24-A and that it must be included in the income of the assessee for the purpose of finding out the value of the rent-free accommodation
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