https://www.taxtmi.com/caselaws?id=12548 Section 16 of the Income-tax Act, 1961, as applicable to the relevant assessment year, capped standard deduction at Rs. 1,000 where an employer-provided motor car was used otherwise than wholly and exclusively in the performance of duties, so the higher deduction claimed was unavailable. The employer-provided chauffeur-driven car, used partly for official and partly for non-official purposes, also fell within the statutory concept of a taxable perquisite under section 17. Both questions were answered in favour of the Revenue, and the Tribunal's view was upheld. en-us Thu, 31 Jan 2002 00:00:00 +0530 Wed, 20 May 2009 10:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12548 Section 16 of the Income-tax Act, 1961, as applicable to the relevant assessment year, capped standard deduction at Rs. 1,000 where an employer-provided motor car was used otherwise than wholly and exclusively in the performance of duties, so the higher deduction claimed was unavailable. The employer-provided chauffeur-driven car, used partly for official and partly for non-official purposes, also fell within the statutory concept of a taxable perquisite under section 17. Both questions were answered in favour of the Revenue, and the Tribunal's view was upheld. Case-Laws Income Tax Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12548