https://www.taxtmi.com/highlights?id=3150 Determination of perquisite value - Rule 3 - Where an employer takes residential premises on rent by giving security deposit for the benefit of employees, whether the notional interest on such security deposit is liable to be included in the perquisite value of the accommodation given to the assessee employee is the question raised in this appeal - held no - HC en-us Mon, 12 Mar 2012 21:29:51 +0530 Mon, 12 Mar 2012 21:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3150 Determination of perquisite value - Rule 3 - Where an employer takes residential premises on rent by giving security deposit for the benefit of employees, whether the notional interest on such security deposit is liable to be included in the perquisite value of the accommodation given to the assessee employee is the question raised in this appeal - held no - HC Highlights Income Tax Mon, 12 Mar 2012 21:29:51 +0530 https://www.taxtmi.com/highlights?id=3150