https://www.taxtmi.com/caselaws?id=15494 Standard rent charged by an employer for employee accommodation did not, by itself, establish a taxable perquisite under salary taxation because a concession in rent must first be shown in fact; uniform standard rent for similarly placed employees was not enough. On that basis, the employer could not be compelled to deduct tax at source on an assumed perquisite value. The writ petitions were maintainable at the instance of the trade union and affected employees because the dispute involved an allegedly unlawful and discriminatory deduction from salary, and collective litigation avoided multiple individual proceedings. en-us Tue, 21 Apr 1998 00:00:00 +0530 Tue, 25 Aug 2009 15:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15494 Standard rent charged by an employer for employee accommodation did not, by itself, establish a taxable perquisite under salary taxation because a concession in rent must first be shown in fact; uniform standard rent for similarly placed employees was not enough. On that basis, the employer could not be compelled to deduct tax at source on an assumed perquisite value. The writ petitions were maintainable at the instance of the trade union and affected employees because the dispute involved an allegedly unlawful and discriminatory deduction from salary, and collective litigation avoided multiple individual proceedings. Case-Laws Income Tax Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15494