TMI Blog1971 (8) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ty charges and professional tax, reimbursed by the employer from the quantum of salary for computing the value of rent-free accommodation, was legally correct and justified - answer to the question is partly in the negative and against the assessee and partly in the affirmative and against the department - - - - - Dated:- 20-8-1971 - Judge(s) : T. S. KRISHNAMURTHY IYER., K. K. MATHEW. JUDGME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 969 and the question to be answered is much the same. The assessment year is 1962-63. The assessee valued the rent-free quarters at Rs. 3,226 on the footing that the income-tax paid on the assessee's behalf by the employer, as also the use of a car, electricity charges and profession tax, was not part of his salary. The Income-tax Officer, however, computed the value of the rent-free quarters at R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the contention of the assessee that income-tax paid by the employer does not form part of his salary and should not be taken into account for determining the value of rent-free quarters for the assessment year 1961-62 in I.T.R. No. 22/1969; and for the reasons given in that judgment, we find that the income-tax paid by the employer forms part of the salary, and must be taken into c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of determining the value of the rent-free accommodation. We, therefore, answer the question partly in the negative and against the assessee and partly in the affirmative and against the department. We make no order as to costs. A copy of this judgment will be sent to the Appellate Tribunal under the seal of the High Court and the signature of the Registrar - - TaxTMI - TMITax - Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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