https://www.taxtmi.com/caselaws?id=71708 The Tribunal upheld the Appellate Assistant Commissioner's decision to include a reduced amount of Rs. 2,160 in the assessee's total income as taxable income. It found that the Circular instructions specified an ad hoc basis for calculating taxable perquisites related to services of servants provided by the employer, which constituted a perquisite for the employee. The Tribunal affirmed that the employer's provision of services of a sweeper, gardener, and watchman for the residential house fell within the scope of a perquisite under section 17 of the Income Tax Act, 1961. Consequently, the Tribunal dismissed the Revenue's appeal, supporting the inclusion of Rs. 2,160 in the assessee's total income. en-us Tue, 18 Oct 1977 00:00:00 +0530 Tue, 26 Apr 2011 17:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71708 The Tribunal upheld the Appellate Assistant Commissioner's decision to include a reduced amount of Rs. 2,160 in the assessee's total income as taxable income. It found that the Circular instructions specified an ad hoc basis for calculating taxable perquisites related to services of servants provided by the employer, which constituted a perquisite for the employee. The Tribunal affirmed that the employer's provision of services of a sweeper, gardener, and watchman for the residential house fell within the scope of a perquisite under section 17 of the Income Tax Act, 1961. Consequently, the Tribunal dismissed the Revenue's appeal, supporting the inclusion of Rs. 2,160 in the assessee's total income. Case-Laws Income Tax Tue, 18 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71708