https://www.taxtmi.com/caselaws?id=361335 The Tribunal dismissed the appeals, upholding the decision to treat the assessee as 'assessee in default' for not deducting tax at source on the perquisite value of accommodation provided to its employees. It was determined that the employees of the assessee-society cannot be considered Central Government employees for valuing perquisites. The Tribunal rejected the argument of a bona fide belief by the assessee regarding the employees' status, as it lacked factual support. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 27 Feb 2026 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361335 The Tribunal dismissed the appeals, upholding the decision to treat the assessee as 'assessee in default' for not deducting tax at source on the perquisite value of accommodation provided to its employees. It was determined that the employees of the assessee-society cannot be considered Central Government employees for valuing perquisites. The Tribunal rejected the argument of a bona fide belief by the assessee regarding the employees' status, as it lacked factual support. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361335