https://www.taxtmi.com/caselaws?id=23964 The court held that unauthorized personal use of a motor car provided by the employer for business purposes does not constitute a perquisite in the hands of the employee if not authorized by the employer. The court emphasized that unauthorized benefits do not qualify as perquisites under the Income-tax Rules. Additionally, the standard deduction under section 16(i) should not be restricted if the motor car is used solely for business purposes, with no collusion between the employee and employer. Previous judgments supported the decision, leading to the deletion of the perquisite value and allowing full deduction under section 16(i), ruling in favor of the assessee. en-us Mon, 12 Jun 1989 00:00:00 +0530 Fri, 15 Jan 2010 15:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23964 The court held that unauthorized personal use of a motor car provided by the employer for business purposes does not constitute a perquisite in the hands of the employee if not authorized by the employer. The court emphasized that unauthorized benefits do not qualify as perquisites under the Income-tax Rules. Additionally, the standard deduction under section 16(i) should not be restricted if the motor car is used solely for business purposes, with no collusion between the employee and employer. Previous judgments supported the decision, leading to the deletion of the perquisite value and allowing full deduction under section 16(i), ruling in favor of the assessee. Case-Laws Income Tax Mon, 12 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23964