https://www.taxtmi.com/caselaws?id=63668 The ITAT Delhi-B dismissed the Revenue's appeals and upheld the deletion of the perquisite addition for accommodation provided at concessional rent to the employee. The Tribunal found that the accommodation was not allotted under a service contract and was subject to the Rent Control Act, which limited the employer from charging more than the standard rent. Previous legal precedents and documentary evidence supported the decision to delete the addition, emphasizing the absence of an employment-based allotment and the applicability of rent control regulations. en-us Thu, 10 Apr 1986 00:00:00 +0530 Tue, 01 Feb 2011 12:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63668 The ITAT Delhi-B dismissed the Revenue's appeals and upheld the deletion of the perquisite addition for accommodation provided at concessional rent to the employee. The Tribunal found that the accommodation was not allotted under a service contract and was subject to the Rent Control Act, which limited the employer from charging more than the standard rent. Previous legal precedents and documentary evidence supported the decision to delete the addition, emphasizing the absence of an employment-based allotment and the applicability of rent control regulations. Case-Laws Income Tax Thu, 10 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63668