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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>Perquisites for travel and accommodation are taxed on employer expenditure, including household accompaniment and personal vacation extensions.</h1> Valuation of perquisites for travelling, touring, accommodation and related holiday expenses is based on the employer's expenditure, subject to the treatment of employer-maintained facilities, employee recovery, household accompaniment on official tour, and personal extension of a business trip into vacation. Where the facility is not uniformly available, market value or public value applies; where uniformly available, actual expenditure less recovery applies. Only the expenditure relating to the accompanying family member or the extended personal period is taxable as perquisite.

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