https://www.taxtmi.com/caselaws?id=8933 Rent-free residential accommodation is taxable as salary-related income under section 7 of the Indian Income-tax Act, 1922 only where it is shown to arise from an employer-employee relationship. The text explains that a director is not automatically an employee and that a board resolution appointing a financial adviser, without contractual terms or evidence of the company's control over the work done, does not establish the necessary master-servant relationship. On those facts, the perquisite could not be assessed under the salary head, and the addition for rent-free accommodation was deleted. en-us Thu, 13 Apr 1972 00:00:00 +0530 Wed, 17 Jun 2009 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8933 Rent-free residential accommodation is taxable as salary-related income under section 7 of the Indian Income-tax Act, 1922 only where it is shown to arise from an employer-employee relationship. The text explains that a director is not automatically an employee and that a board resolution appointing a financial adviser, without contractual terms or evidence of the company's control over the work done, does not establish the necessary master-servant relationship. On those facts, the perquisite could not be assessed under the salary head, and the addition for rent-free accommodation was deleted. Case-Laws Income Tax Thu, 13 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8933