CIT v. H. D. Dennis

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

…x paid by the employer in the present case. We are fortified in the view we are taking by two decisions viz., one of the Kerala High Court in CIT v. C. W. Steel (No. 1) [1972] 86 ITR 817, and the other of the Madras High Court in CIT v. Mackintosh [1975] 99 ITR 419. In both the cases, the very same question fell for consideration, viz., whether the income-tax paid by the employer was salary for the purposes of finding out the value of the rent-free accommodation given to the employee. Both the courts have answered the issue in favour of the revenue and against the assessee. The Madras High Court in its…

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

…x paid by the employer in the present case. We are fortified in the view we are taking by two decisions viz., one of the Kerala High Court in CIT v. C. W. Steel (No. 1) [1972] 86 ITR 817, and the other of the Madras High Court in CIT v. Mackintosh [1975] 99 ITR 419. In both the cases, the very same question fell for consideration, viz., whether the income-tax paid by the employer was salary for the purposes of finding out the value of the rent-free accommodation given to the employee. Both the courts have answered the issue in favour of the revenue and against the assessee. The Madras High Court in its…

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

…nt free accommodation”. 2013:DHC:3744-DB ITA 441/2003 and connected cases Page 44 The court recollected a previous decision in Commissioner of Income Tax v H.D. & Co 135 ITR 1, where it was held that Section 17 (2) and Rule 3 had to be considered co-extensively and that the purpose of having a separate definition was to exclude certain types of payment which are otherwise covered by the expression ―salary‖. It was accordingly ruled that in view of the definition of salary in Rule 3, especially Rule 3 (vi) and the ex…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

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

…2 (HL) and Hartland v. Diggines [1926] 10 TC 247 (HL). Both these decisions have been followed by two High Courts in India, i.e., the Bombay High Court in CIT v. H. D. Dennis [1982] 135 ITR 1 and the Madras High Court in CIT v. I. G. Mackintosh [1975] 99 ITR 419. Both the High Courts have held that the income-tax paid by the employer on behalf of the employee is a part of the salary of the assessee and the word ‗‗salaries‘‘ would in its natural import comprehend within it tax paid on behalf of the employee.‖ 15. In the said cases, the question raised was regarding payment of tax free salary and…

CIT vs. Isao Sakai

The appeals stand dismissed

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

…2 (HL) and Hartland v. Diggines [1926] 10 TC 247 (HL). Both these decisions have been followed by two High Courts in India, i.e., the Bombay High Court in CIT v. H. D. Dennis [1982] 135 ITR 1 and the Madras High Court in CIT v. I. G. Mackintosh [1975] 99 ITR 419. Both the High Courts have held that the income-tax paid by the employer on behalf of the employee is a part of the salary of the assessee and the word ‗‗salaries‘‘ would in its natural import comprehend within it tax paid on behalf of the employee.‖ 15. In the said cases, the question raised was regarding payment of tax free salary and…

CIT vs. Yuji Horikawa

The appeals stand dismissed

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

…nglish decisions i.e, North British Railway Co. v. Scott [1922] 8 TC 332 (HL) and Hartland v. Diggines [1926] 10 TC 247 (HL). Both these decisions have been followed by two High Courts in India, i.e., the Bombay High Court in CIT v. H. D. Dennis [1982] 135 ITR 1 and the Madras High Court in CIT v. I. G. Mackintosh [1975] 99 ITR 419. Both the High Courts have held that the income-tax paid by the employer on behalf of the employee is a part of the salary of the assessee and the word ‗‗salaries‘‘ would in its natural import comprehend within it tax paid on behalf of the employee.‖ 15. In the said c…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

…nglish decisions i.e, North British Railway Co. v. Scott [1922] 8 TC 332 (HL) and Hartland v. Diggines [1926] 10 TC 247 (HL). Both these decisions have been followed by two High Courts in India, i.e., the Bombay High Court in CIT v. H. D. Dennis [1982] 135 ITR 1 and the Madras High Court in CIT v. I. G. Mackintosh [1975] 99 ITR 419. Both the High Courts have held that the income-tax paid by the employer on behalf of the employee is a part of the salary of the assessee and the word ‗‗salaries‘‘ would in its natural import comprehend within it tax paid on behalf of the employee.‖ 15. In the said c…

CIT vs. Isao Sakai

The appeals stand dismissed

…2 (HL) and Hartland v. Diggines [1926] 10 TC 247 (HL). Both these decisions have been followed by two High Courts in India, i.e., the Bombay High Court in CIT v. H. D. Dennis [1982] 135 ITR 1 and the Madras High Court in CIT v. I. G. Mackintosh [1975] 99 ITR 419. Both the High Courts have held that the income-tax paid by the employer on behalf of the employee is a part of the salary of the assessee and the word ‗‗salaries‘‘ would in its natural import comprehend within it tax paid on behalf of the employee.‖ 15. In the said cases, the question raised was regarding payment of tax free salary and…

Mitsubishi Corporation vs. The Commissioner of Income Tax & Anr

Appeals are dismissed

…8_Picture_1.jpeg) tax amount is liable to be included in the income of the assessee during the said two assessment -years." - 16. Even the Bombay High Court had occasion to deal with this issue in the case of *Commissioner of Income Tax Vs. H.D.*and Others [135 ITR 1]. Perusal of that judgment would show that two questions were referred to for the opinion of the High Court by the Tribunal and Question No.(1) was as under: - "1. Whether, on the facts and in the circumstances of the case, the amount of tax borne by the employer, including tax on tax, on behalf of the employee, constitutes 'salary' as defined in…