Is an Assessee required to compute perquisite value of rent-free accommodation by including foreign salary as well?

| Last updated: 17 June 2021

Court :
ITAT Delhi

Brief :
This appeal is filed by assessee through his representative against the order of Commissioner of Income Tax (Appeals)–21, New Delhi, for assessment year 2008-09 wherein appeal of the assessee filed against the order of the Dy. Commissioner of Income Tax, Circle 70 (1), New Delhi, passed under Section 148 read with Section 144 of the Income Tax Act, 1961 (the Act) dated 11th March, 2015 was dismissed.

Citation :
ITA 1011/DEL/2017

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
  2. No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue's SLPs
  3. Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act: No ITC to the recipient unless the supplier actually deposits tax to the Government
  4. No Addition under Income Tax Law on Bogus Purchases, Where Sales Are Accepted and Supplies Are Backed by GST Records and Banking Trail
  5. Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
  6. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind
  7. Audit Closure Bars Reopening of Same Issues Under Section 73
  8. Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier's Registration Cancelled Retrospectively
  9. ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
  10. GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ashvini tripathiashvini tripathiPro Member Dhananjay PatilDhananjay PatilPro Member Prabhakar ManjunathPrabhakar ManjunathPro Member N SelvarajN SelvarajPro Member Mritoonjay GoraiMritoonjay Gorai
Subscribe to Pro
Join an elite circle of professionals

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 15 July 2026
CA Articles

Kinjal H Shah & Co.

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details