YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX
The appeals are disposed of accordingly
ITA - 441 / 2003HC Delhi31 Jul 2013
character of salary due, it is deemed to be
such. The only deductions permissible from this class of income are
those provided under Section 16(2)(iii). Section 17(4) inclusively
brings within the sweep of ―salary‖ perquisites which is specifically
defined under Section 17(2).
6.
Learned counsel placed
