https://www.taxtmi.com/caselaws?id=11560 The High Court upheld the Tribunal's decision that free accommodation provided by the employer to employees on board the rig did not constitute a perquisite under the Income-tax Act. The Court cited precedent to support its ruling and dismissed the Department's appeal, stating that interest could not be levied on the employer. The judgment emphasized consistency in legal interpretations and the importance of adhering to lower tribunal decisions in similar cases, ensuring fair treatment in tax matters. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 29 Jan 2010 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11560 The High Court upheld the Tribunal's decision that free accommodation provided by the employer to employees on board the rig did not constitute a perquisite under the Income-tax Act. The Court cited precedent to support its ruling and dismissed the Department's appeal, stating that interest could not be levied on the employer. The judgment emphasized consistency in legal interpretations and the importance of adhering to lower tribunal decisions in similar cases, ensuring fair treatment in tax matters. Case-Laws Income Tax Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11560