MADHYA PRADESH POORVE KESHTRA VIDYUT VITRAN CO.LTD.,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, the assessee’s appeal is dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: 2008-09 Madhya Pradesh Poorv Kshetra Vs. Assistant Commissioner Of Vidyut Vitran Co. Ltd., Income Tax, Jabalpur Circle 2(1), [Pan: Aadcm 6175E] Jabalpur (Appellant) (Respondent) Appellant By Shri Sukesh Kumar, Ca Respondent By Shri I.B. Khandel, Senior Dr Date Of Hearing 11/12/2019 Date Of Pronouncement 20/01/2020

section 17(2) of the Income Tax Act read with Rule 3(4) of the Income Tax Rules?’ The Tribunal for AY 2006-07 is fully conscious, as are we, that there is no estoppel against law, so that where tax is indeed payable by the employees on a perquisite, the same gets excluded under FBT. Again, without doubt

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes