No Perquisite Tax: ITAT

No Employer-Employee Relationship, No Perquisite Tax: ITAT In a major relief to Ajay Kumar Singh (Appellant), the Delhi Income Tax Appellate Tribunal (ITAT) has quashed the revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act for Assessment Year 2019-20. The case arose after a search…