https://www.taxtmi.com/caselaws?id=28094 Repairs to leased flats occupied by employees were not treated as a separate benefit, amenity or perquisite under section 40(c)(iii) where the assessee incurred the expenditure to keep the flats in livable condition and to meet its ordinary maintenance obligation. The court noted that the repairs did not enhance the value of the flats and there was no evidence of any distinct advantage conferred on the employees. On those facts, the repair expenditure was held outside the disallowance provision and was not disallowable as a perquisite to employees. en-us Mon, 27 Feb 1984 00:00:00 +0530 Fri, 19 Feb 2010 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28094 Repairs to leased flats occupied by employees were not treated as a separate benefit, amenity or perquisite under section 40(c)(iii) where the assessee incurred the expenditure to keep the flats in livable condition and to meet its ordinary maintenance obligation. The court noted that the repairs did not enhance the value of the flats and there was no evidence of any distinct advantage conferred on the employees. On those facts, the repair expenditure was held outside the disallowance provision and was not disallowable as a perquisite to employees. Case-Laws Income Tax Mon, 27 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28094