Friday, March 26, 2021

Concession on rent towards accommodation facilities provided by employer is taxable as perquisites

INCOME TAX : Where assessee educational institution had provided concession on rent towards accommodation facilities provided by it to its employees, such concessional amount would be considered as perquisites as per section 17(2)(ii)

from www.taxmann.com Latest Case Laws https://ift.tt/3rnKL4J
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