https://www.taxtmi.com/caselaws?id=62733 Accommodation and boarding provided to foreign technicians as a necessity for performing assigned duties was not taxable as a perquisite, and no addition was justified on that basis. Following its consistent view on similar facts, the Tribunal also held that there was no legal basis for grossing up the tax perquisite. Both issues were decided in favour of the assessees, and the appeals succeeded in full. en-us Thu, 06 Jun 2002 00:00:00 +0530 Fri, 21 Jan 2011 13:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62733 Accommodation and boarding provided to foreign technicians as a necessity for performing assigned duties was not taxable as a perquisite, and no addition was justified on that basis. Following its consistent view on similar facts, the Tribunal also held that there was no legal basis for grossing up the tax perquisite. Both issues were decided in favour of the assessees, and the appeals succeeded in full. Case-Laws Income Tax Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62733