https://www.taxtmi.com/caselaws?id=151919 The Tribunal held that the accommodation provided in steel bunkers and the free meals at the rig site did not constitute perquisites under section 17(2) of the Income-tax Act, 1961. It was determined that both the accommodation and meals were essential for the performance of official duties and did not confer any personal advantage to the employees. The Tribunal referenced relevant case law to support its decision, emphasizing that the provision of these facilities was necessary for the effective execution of work responsibilities. en-us Thu, 16 Nov 2000 00:00:00 +0530 Wed, 19 Jun 2013 15:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151919 The Tribunal held that the accommodation provided in steel bunkers and the free meals at the rig site did not constitute perquisites under section 17(2) of the Income-tax Act, 1961. It was determined that both the accommodation and meals were essential for the performance of official duties and did not confer any personal advantage to the employees. The Tribunal referenced relevant case law to support its decision, emphasizing that the provision of these facilities was necessary for the effective execution of work responsibilities. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151919