14. In T.P.S Scott v. Commissioner of Income Tax

CIT vs. Yoshimi Kamano

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…ITA 323/2012 etc. Page 1 of 20 $~23 to 25 and 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 323/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus TELSUO MITERA ..... Respondent Through: None. + ITA 325/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus ISAO SAKAI…

CIT vs. Isao Sakai

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…ITA 323/2012 etc. Page 1 of 20 $~23 to 25 and 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 323/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus TELSUO MITERA ..... Respondent Through: None. + ITA 325/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus ISAO SAKAI…

CIT vs. Yuji Horikawa

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…ITA 323/2012 etc. Page 1 of 20 $~23 to 25 and 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 323/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus TELSUO MITERA ..... Respondent Through: None. + ITA 325/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus ISAO SAKAI…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

…ITA 323/2012 etc. Page 1 of 20 $~23 to 25 and 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 323/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus TELSUO MITERA ..... Respondent Through: None. + ITA 325/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus ISAO SAKAI…

CIT vs. Isao Sakai

The appeals stand dismissed

…ITA 323/2012 etc. Page 1 of 20 $~23 to 25 and 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 323/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus TELSUO MITERA ..... Respondent Through: None. + ITA 325/2012 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate versus ISAO SAKAI…

Mitsubishi Corporation vs. The Commissioner of Income Tax & Anr

Appeals are dismissed

…available; no fresh facts had been gathered; and the mistake related to determining the base figure for calculation of perquisites as per law". The AO referred to the judgment of this Court in the case of T.P.S. Scott and Ors. Vs. Commissioner of Income Tax [232 ITR 475], wherein it was held that tax perquisite is the part of gross salary. On that basis, order dated 22.03.2004 was perquisites recomputing rectified bv accommodation by including tax element in the gross salary. - 5. The assessee preferred appeal thereagainst challenging the assumption of jurisdiction by the AO under Section 154 of the Act. The ord…