Sciandra v. CIT

CIT vs. Yoshimi Kamano

The appeals stand dismissed

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

…will be assessable in the hands of the employee-assessee as part of his salary income. The provision may raise a further question regarding the year in which the perquisite income will become assessable, an aspect touched upon in Sciandra v. CIT [1979] 118 ITR 675 (Cal), but it may not be necessary to deal with that aspect for the purposes of the present case.‖ 14. In T.P.S Scott v. Commissioner of Income Tax [1998] 232 ITR 475 (Del) reference was made to Section 15 and 17(1)(iv) and sub-clause (iv) of Clause (2) to Section 17 and it was observed as under: ―We may refer to the relevant statuto…

CIT vs. Isao Sakai

The appeals stand dismissed

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

…will be assessable in the hands of the employee-assessee as part of his salary income. The provision may raise a further question regarding the year in which the perquisite income will become assessable, an aspect touched upon in Sciandra v. CIT [1979] 118 ITR 675 (Cal), but it may not be necessary to deal with that aspect for the purposes of the present case.‖ 14. In T.P.S Scott v. Commissioner of Income Tax [1998] 232 ITR 475 (Del) reference was made to Section 15 and 17(1)(iv) and sub-clause (iv) of Clause (2) to Section 17 and it was observed as under: ―We may refer to the relevant statuto…

CIT vs. Yuji Horikawa

The appeals stand dismissed

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

…will be assessable in the hands of the employee-assessee as part of his salary income. The provision may raise a further question regarding the year in which the perquisite income will become assessable, an aspect touched upon in Sciandra v. CIT [1979] 118 ITR 675 (Cal), but it may not be necessary to deal with that aspect for the purposes of the present case.‖ 14. In T.P.S Scott v. Commissioner of Income Tax [1998] 232 ITR 475 (Del) reference was made to Section 15 and 17(1)(iv) and sub-clause (iv) of Clause (2) to Section 17 and it was observed as under: ―We may refer to the relevant statuto…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

…will be assessable in the hands of the employee-assessee as part of his salary income. The provision may raise a further question regarding the year in which the perquisite income will become assessable, an aspect touched upon in Sciandra v. CIT [1979] 118 ITR 675 (Cal), but it may not be necessary to deal with that aspect for the purposes of the present case.‖ 14. In T.P.S Scott v. Commissioner of Income Tax [1998] 232 ITR 475 (Del) reference was made to Section 15 and 17(1)(iv) and sub-clause (iv) of Clause (2) to Section 17 and it was observed as under: ―We may refer to the relevant statuto…

CIT vs. Isao Sakai

The appeals stand dismissed

…will be assessable in the hands of the employee-assessee as part of his salary income. The provision may raise a further question regarding the year in which the perquisite income will become assessable, an aspect touched upon in Sciandra v. CIT [1979] 118 ITR 675 (Cal), but it may not be necessary to deal with that aspect for the purposes of the present case.‖ 14. In T.P.S Scott v. Commissioner of Income Tax [1998] 232 ITR 475 (Del) reference was made to Section 15 and 17(1)(iv) and sub-clause (iv) of Clause (2) to Section 17 and it was observed as under: ―We may refer to the relevant statuto…