Relief on Perquisites

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the company has given arrears of perquisites in the previous year but not deposited STT on accrual basis is relief us-89(1) can be claimed by the assessee in this P.Y.

AI Summary

Relief under section 89(1) for arrears of perquisites questioned where employer failed to deposit STT on accrual. Whether relief under section 89(1) can be claimed for arrears of perquisites paid in the previous year where the employer did not deposit Securities Transaction Tax (STT) on an accrual basis, and whether that non-deposit affects the assessee's entitlement to relief for those arrears in the relevant assessment year.