https://www.taxtmi.com/caselaws?id=273103 Perquisite valuation of unfurnished accommodation provided by an autonomous statutory body was treated as falling within the Rule 3 framework for computation, following an earlier Tribunal view on similar facts. However, the authorities had not examined the alternative plea that the perquisite was valued on a bona fide estimate, and that issue required fresh consideration. The matter was therefore remitted to the Assessing Officer for reconsideration of the valuation method and the assessee's plea, and no final liability under sections 201(1) and 201(1A) was determined on the merits in this order. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 05 Jun 2018 15:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273103 Perquisite valuation of unfurnished accommodation provided by an autonomous statutory body was treated as falling within the Rule 3 framework for computation, following an earlier Tribunal view on similar facts. However, the authorities had not examined the alternative plea that the perquisite was valued on a bona fide estimate, and that issue required fresh consideration. The matter was therefore remitted to the Assessing Officer for reconsideration of the valuation method and the assessee's plea, and no final liability under sections 201(1) and 201(1A) was determined on the merits in this order. Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273103