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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>Taxation of employer-provided housing: amendment expands employer scope and revises valuation rules for taxable perquisite.</h1> Amendments to section 17 expand employer coverage and prescribe valuation rules for employer provided accommodation: unfurnished accommodation valuation varies by employer ownership or lease status and compares a prescribed percentage of salary or actual lease rentals with rent recoverable; furnished accommodation valuation adds a defined annual value for furniture and fixtures or actual hire charges; hotel accommodation valuation uses a prescribed percentage of salary or actual charges with a short stay exception; the definition of salary for these purposes expressly excludes specified items.

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