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    <title>2009 (1) TMI 445 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala dismissed the writ petitions challenging the Central Board of Direct Taxes&#039; clarification on the valuation of accommodation provided to Central Government employees on deemed deputation to BSNL. The court upheld that the accommodation is provided by BSNL, a public sector company owned by the Government of India, and deemed the income tax liability on rent concession as applicable to the employees.</description>
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      <description>The High Court of Kerala dismissed the writ petitions challenging the Central Board of Direct Taxes&#039; clarification on the valuation of accommodation provided to Central Government employees on deemed deputation to BSNL. The court upheld that the accommodation is provided by BSNL, a public sector company owned by the Government of India, and deemed the income tax liability on rent concession as applicable to the employees.</description>
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