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<h1>ITAT Delhi-E dismisses appeals on rental value perquisites for employees, citing lack of evidence.</h1> The appeals were dismissed by ITAT DELHI-E regarding the addition of rental value as perquisites for employees residing in company flats, as no evidence ... - The appellate tribunal dismissed the appeals regarding addition of rental value as perquisites for employees living in company flats, finding no evidence of tenancy being linked to employment contract. The decision aligned with previous cases involving employees of the same company. The appeals were therefore dismissed. (Case: 1986 (4) TMI 122 - ITAT DELHI-E)