Employees of an autonomous research institute couldn’t be equated with employees of CG for purpose of RFA

IT : Where assessee, an autonomous research institute in dairy development was treated as an assessee in default under section 201(1) as it failed to deduct tax at source on perquisite value of rent free residential accommodation provided to its employees, in terms of rule 3 as applicable, where accommodation is provided by any employer other than Central Government or State Government, it was held that employees of society cannot be equated with employees of Central Government and, therefore,

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