https://www.taxtmi.com/caselaws?id=256019 Uniform allowance, washing charges and similar employee-welfare payments, when treated as fringe benefits under Chapter XII-H and taxed in the employer's hands, were considered outside the definition of perquisite in section 17(2)(vi). On that basis, the same amounts could not be recharacterised as salary for deduction of tax at source under section 192. The Court noted that employee-welfare expenditure falls within section 115WB(2)(E) unless it is incurred to meet a statutory obligation or another stated exclusion, and accepted that the scheme is designed to avoid double taxation of the same benefit in the hands of both employer and employee. en-us Fri, 05 Dec 2014 00:00:00 +0530 Mon, 08 Aug 2022 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256019 Uniform allowance, washing charges and similar employee-welfare payments, when treated as fringe benefits under Chapter XII-H and taxed in the employer's hands, were considered outside the definition of perquisite in section 17(2)(vi). On that basis, the same amounts could not be recharacterised as salary for deduction of tax at source under section 192. The Court noted that employee-welfare expenditure falls within section 115WB(2)(E) unless it is incurred to meet a statutory obligation or another stated exclusion, and accepted that the scheme is designed to avoid double taxation of the same benefit in the hands of both employer and employee. Case-Laws Income Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256019