https://www.taxtmi.com/caselaws?id=70525 The Tribunal held that the concessional loans provided to employees were not taxable as perquisites under Section 17(2)(iii) of the Income Tax Act. Additionally, the appellants were deemed eligible for relief under Section 80L for the interest received from the Provident Fund. The Tribunal directed the Income Tax Officer to determine the specific relief under Section 80L in accordance with this decision. en-us Mon, 13 Jul 1981 00:00:00 +0530 Sat, 16 Apr 2011 15:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70525 The Tribunal held that the concessional loans provided to employees were not taxable as perquisites under Section 17(2)(iii) of the Income Tax Act. Additionally, the appellants were deemed eligible for relief under Section 80L for the interest received from the Provident Fund. The Tribunal directed the Income Tax Officer to determine the specific relief under Section 80L in accordance with this decision. Case-Laws Income Tax Mon, 13 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70525