https://www.taxtmi.com/caselaws?id=64400 The Tribunal allowed the appeal in favor of the assessee, condoning the delay in filing the appeal and determining that foreign and project allowances, as well as income tax paid by the employer, should be considered part of the salary for calculating the perquisite value of rent-free accommodation. The Tribunal emphasized that the tax perquisite should not impact the assessment of the accommodation's value and directed a fresh assessment to ensure the employee receives entitled benefits under the law. en-us Sat, 02 Jul 1983 00:00:00 +0530 Mon, 07 Feb 2011 16:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64400 The Tribunal allowed the appeal in favor of the assessee, condoning the delay in filing the appeal and determining that foreign and project allowances, as well as income tax paid by the employer, should be considered part of the salary for calculating the perquisite value of rent-free accommodation. The Tribunal emphasized that the tax perquisite should not impact the assessment of the accommodation's value and directed a fresh assessment to ensure the employee receives entitled benefits under the law. Case-Laws Income Tax Sat, 02 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64400