CBDT amends income tax rules for determining value of residential accommodation provided to the assessee by the employer CBDT notifies…
CBDT amends Form No. 12BA Statement of particulars of perquisites, Form 16 and TDS Form 24Q Income-tax (3rd Amendment) Rules…
CBDT prescribes formula for computation of perquisite for annual accretion u/s 17(2)(viia) Existing Income Tax provisions (clause (vii) of clause (2)…
Fixed medical allowance to employees taxable without proof that medical expenditure actually incurred. ITAT upheld addition u/s 201(1) for short…
Stock Appreciation Rights received prior to 01.04.2000 not perquisite u/s 17(2)(iiia) such provisions being not retrospective-Supreme Court The Revenue…