https://www.taxtmi.com/caselaws?id=120473 The Tribunal allowed both appeals for statistical purposes, directing the Assessing Officer to conduct a fresh determination on the issues of residential status and perquisite value of accommodation. The Tribunal emphasized verifying documentary evidence for the residential status issue and considering fair rental value if it is less than 10% of the salary for the perquisite value of accommodation, in accordance with relevant provisions and court guidelines. An additional appeal with a similar issue was also remanded to the AO for reconsideration under the applicable rental control act. en-us Fri, 11 Jul 2008 00:00:00 +0530 Fri, 20 Jul 2012 12:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120473 The Tribunal allowed both appeals for statistical purposes, directing the Assessing Officer to conduct a fresh determination on the issues of residential status and perquisite value of accommodation. The Tribunal emphasized verifying documentary evidence for the residential status issue and considering fair rental value if it is less than 10% of the salary for the perquisite value of accommodation, in accordance with relevant provisions and court guidelines. An additional appeal with a similar issue was also remanded to the AO for reconsideration under the applicable rental control act. Case-Laws Income Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120473