https://www.taxtmi.com/caselaws?id=28845 The High Court upheld the Commissioner's decision to include the value of free meals provided by a club to an employee as a taxable perquisite, ruling that the income threshold of Rs. 18,000 in section 17(2)(iii)(c) refers to total salary income from all employers, not just the one providing the perquisite. The Court emphasized the legislative intent to tax perquisites for individuals with salaries exceeding the threshold, irrespective of the specific employer. The assessee's appeal was dismissed, and the Court sided with the Revenue, holding the free meals as taxable perquisites due to the assessee's total salary income exceeding the specified limit. en-us Wed, 07 Jul 1982 00:00:00 +0530 Fri, 26 Feb 2010 12:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28845 The High Court upheld the Commissioner's decision to include the value of free meals provided by a club to an employee as a taxable perquisite, ruling that the income threshold of Rs. 18,000 in section 17(2)(iii)(c) refers to total salary income from all employers, not just the one providing the perquisite. The Court emphasized the legislative intent to tax perquisites for individuals with salaries exceeding the threshold, irrespective of the specific employer. The assessee's appeal was dismissed, and the Court sided with the Revenue, holding the free meals as taxable perquisites due to the assessee's total salary income exceeding the specified limit. Case-Laws Income Tax Wed, 07 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28845