https://www.taxtmi.com/caselaws?id=311813 Rule 3 of the Income-tax Rules, 1962 distinguishes residential accommodation provided by Government from accommodation supplied by other employers. On the facts, the Tribunal treated the statutory organisation as falling within the Government category because of the Government's control over its constitution, officers, service conditions and directions under the governing statute. As a result, unfurnished residential accommodation provided to employees was not treated as a taxable perquisite requiring tax deduction at source, and the assessee-in-default finding was unsustainable. en-us Wed, 09 Aug 2023 00:00:00 +0530 Sun, 14 Jan 2024 09:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311813 Rule 3 of the Income-tax Rules, 1962 distinguishes residential accommodation provided by Government from accommodation supplied by other employers. On the facts, the Tribunal treated the statutory organisation as falling within the Government category because of the Government's control over its constitution, officers, service conditions and directions under the governing statute. As a result, unfurnished residential accommodation provided to employees was not treated as a taxable perquisite requiring tax deduction at source, and the assessee-in-default finding was unsustainable. Case-Laws Income Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311813