https://www.taxtmi.com/caselaws?id=69743 The Tribunal ruled in favor of the assessee, allowing the appeal against the addition of Rs. 2,760 as a perquisite element in the income tax assessment. The dispute centered on reimbursement of salary paid to servants for premises maintenance, with the Tribunal finding that company rules permitted such reimbursements. Emphasizing the purpose of engaging the servants for house maintenance, the Tribunal held that the value of the perquisite calculated by the assessee, based on a circular, was correct. Relief of Rs. 2,760 was granted to the assessee. en-us Sat, 19 Apr 1980 00:00:00 +0530 Mon, 11 Apr 2011 18:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69743 The Tribunal ruled in favor of the assessee, allowing the appeal against the addition of Rs. 2,760 as a perquisite element in the income tax assessment. The dispute centered on reimbursement of salary paid to servants for premises maintenance, with the Tribunal finding that company rules permitted such reimbursements. Emphasizing the purpose of engaging the servants for house maintenance, the Tribunal held that the value of the perquisite calculated by the assessee, based on a circular, was correct. Relief of Rs. 2,760 was granted to the assessee. Case-Laws Income Tax Sat, 19 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69743