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<h1>Employee wins appeal against perquisite assessment for residential accommodation based on rent control laws</h1> The ITAT Delhi-B ruled in favor of the assessee appellant, an employee of Gwalior Rayon, setting aside the AAC's assessment of Rs. 1,079 as a perquisite ... - The ITAT Delhi-B ruled in favor of the assessee appellant, an employee of Gwalior Rayon, regarding the assessment of a perquisite for residential accommodation. The AAC's assessment of Rs. 1,079 as a perquisite was disapproved, and the appeal was allowed. Rent control laws in Gwalior deemed the monthly rent for similar accommodations at Rs. 30, leading to the vacating of the assessment.
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