https://www.taxtmi.com/caselaws?id=212510 The Tribunal allowed all appeals and directed the Assessing Officer to exclude the tax paid by the employer from the "salary" for computing the perquisite value of accommodation provided to the employee. The decision was based on the precedent set in a previous case, holding that the tax paid by the employer on behalf of the employee is a perquisite under section 17(2) and should not be included in the calculation of the perquisite value. en-us Fri, 04 Nov 2011 00:00:00 +0530 Wed, 21 Nov 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212510 The Tribunal allowed all appeals and directed the Assessing Officer to exclude the tax paid by the employer from the "salary" for computing the perquisite value of accommodation provided to the employee. The decision was based on the precedent set in a previous case, holding that the tax paid by the employer on behalf of the employee is a perquisite under section 17(2) and should not be included in the calculation of the perquisite value. Case-Laws Income Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212510