https://www.taxtmi.com/caselaws?id=17830 The High Court ruled in favor of the employees, stating that the expenses met by the employer for boarding and lodging were exempt under section 10(14) of the Income-tax Act. The court held that the amounts did not constitute perquisites and were rightfully excluded from the total income of the employees. The judgment favored the employees, rejecting the Revenue's claim, with no costs awarded. en-us Wed, 13 Nov 1996 00:00:00 +0530 Fri, 25 Sep 2009 11:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17830 The High Court ruled in favor of the employees, stating that the expenses met by the employer for boarding and lodging were exempt under section 10(14) of the Income-tax Act. The court held that the amounts did not constitute perquisites and were rightfully excluded from the total income of the employees. The judgment favored the employees, rejecting the Revenue's claim, with no costs awarded. Case-Laws Income Tax Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17830