https://www.taxtmi.com/caselaws?id=9639 The court dismissed the writ petition challenging the tax deduction at source on accommodation provided by the employer. It held that the respondents were legally bound to deduct tax as per the amended Rule 3 of the Income-tax Rules, which specifies percentages of salary for valuing accommodation. The court found no merit in the petitioners' argument that the accommodation was not a taxable perquisite, as the rules now determine the value of perquisites provided by the employer based on specific criteria. en-us Sat, 18 Mar 2006 00:00:00 +0530 Sun, 28 Jun 2009 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9639 The court dismissed the writ petition challenging the tax deduction at source on accommodation provided by the employer. It held that the respondents were legally bound to deduct tax as per the amended Rule 3 of the Income-tax Rules, which specifies percentages of salary for valuing accommodation. The court found no merit in the petitioners' argument that the accommodation was not a taxable perquisite, as the rules now determine the value of perquisites provided by the employer based on specific criteria. Case-Laws Income Tax Sat, 18 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9639