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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Value of fringe benefits defined as aggregate components with sectoral reductions affecting taxable valuation.</h1> Section 115WC sets the value of fringe benefits as the aggregate of: the cost at which benefits are provided to the public (less amounts paid by employees); contributions above the per employee threshold; fair market value on vesting of specified securities or sweat equity shares less employee payment; and fixed percentages of specified expense categories, with sector-specific reductions to those percentages and rules to avoid double counting where expenses are included elsewhere in section 115WB.

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