https://www.taxtmi.com/caselaws?id=65154 A rent concession for residential accommodation is not a taxable perquisite unless the letting is shown to arise from the contract of employment. The tribunal found no material to establish that the accommodation was provided pursuant to service conditions, and treated the arrangement as an ordinary tenancy despite the occupants being employees. On that basis, the addition made on account of alleged perquisite was unsustainable and was deleted. The Revenue's appeals failed, and the appellate relief was upheld. en-us Thu, 10 Apr 1986 00:00:00 +0530 Sat, 12 Feb 2011 15:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65154 A rent concession for residential accommodation is not a taxable perquisite unless the letting is shown to arise from the contract of employment. The tribunal found no material to establish that the accommodation was provided pursuant to service conditions, and treated the arrangement as an ordinary tenancy despite the occupants being employees. On that basis, the addition made on account of alleged perquisite was unsustainable and was deleted. The Revenue's appeals failed, and the appellate relief was upheld. Case-Laws Income Tax Thu, 10 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65154