https://www.taxtmi.com/caselaws?id=182060 The High Court upheld the exemption of the value of rent-free accommodation provided to the assessee by his employer under s. 10(14) of the IT Act. The Court found that the assessee was in India for work related to a specific assignment, and the accommodation did not confer a personal advantage. Relying on a similar precedent, the Court ruled in favor of the assessee, affirming the decision of the Tribunal and CIT(A) that the rent-free accommodation qualified for exemption. en-us Wed, 07 Mar 1990 00:00:00 +0530 Sat, 30 Apr 2016 18:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182060 The High Court upheld the exemption of the value of rent-free accommodation provided to the assessee by his employer under s. 10(14) of the IT Act. The Court found that the assessee was in India for work related to a specific assignment, and the accommodation did not confer a personal advantage. Relying on a similar precedent, the Court ruled in favor of the assessee, affirming the decision of the Tribunal and CIT(A) that the rent-free accommodation qualified for exemption. Case-Laws Income Tax Wed, 07 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182060