https://www.taxtmi.com/caselaws?id=181293 The Tribunal held that hotel accommodation provided at the project site to the appellant is a perquisite under section 17(2) of the Income Tax Act, with valuation to be determined according to Income-tax Rules. The Tribunal agreed to deduct Rs. 48,000 under section 10(6)(viia) for perquisite calculation. Additionally, the Tribunal found that interest under section 234B was not chargeable as tax was already deducted at the source, partially allowing the appeal on this ground. en-us Tue, 28 Nov 2000 00:00:00 +0530 Tue, 12 Apr 2016 16:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181293 The Tribunal held that hotel accommodation provided at the project site to the appellant is a perquisite under section 17(2) of the Income Tax Act, with valuation to be determined according to Income-tax Rules. The Tribunal agreed to deduct Rs. 48,000 under section 10(6)(viia) for perquisite calculation. Additionally, the Tribunal found that interest under section 234B was not chargeable as tax was already deducted at the source, partially allowing the appeal on this ground. Case-Laws Income Tax Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181293