YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

ITA - 441 / 2003HC Delhi31 July 201354 pages
For Petitioner: CS AGGARWAL,PRAKASH KUMAR
AI SummaryAllowed

What did the High Court hold?

The High Court held that amounts paid by the employer towards the employee's income tax liability are not taxable perquisites for the employee under Section 10(10CC). It also held that legal expenses incurred by the employer for tax consultancy services for the employee are not to be treated as a perquisite in the hands of the employee.

What were the facts?

The appeals involved employees of non-resident employers who paid the employees' income tax. The primary issue was whether such tax payments by the employer constituted taxable perquisites for the employee under Section 10(10CC) of the Income Tax Act. Another issue concerned the taxability of legal expenses incurred by the employer for tax-related matters of the employee.

What were the issues?

Whether income tax paid by an employer on behalf of an employee is a taxable perquisite, and whether legal expenses incurred by an employer for an employee's tax matters are taxable perquisites.

Which sections of the Income-tax Act were involved?

Section 10(10CC),Section 17(2)

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Cases cited in this judgment(9)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA 441/2003 and connected cases Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 08.07.2013 Decided on: 31.07.2013

+

ITA 441/2003

YOSHIO KUBO

..... Appellant

versus

COMMISSIONER OF INCOME TAX ..... Respondent

+

ITA 379/2007 THE COMMISSIONER OF INCOME TAX XVI ....Appellant

versus SH. SASHI MUKUNDAN

..... Respondent

+

ITA 387/2008 THE COMMISSIONER OF INCOME TAX XVI ...Appellant

versus MR. SHORT DONALD

..... Respondent

+

ITA 212/2009 THE COMMISSIONER OF INCOME TAX …...Appellant

versus MR. FUMIO GOTO

..... Respondent

+

ITA 15/2010 THE COMMISSIONER OF INCOME TAX-XIV .....Appellant

versus MR. DUNCAN ETHERINGTION

..... Respondent

+

ITA 351/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus SH. YASHIMITSU ZAUTSU

..... Respondent

+

ITA 408/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

ver

The order continues below.

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