TMI BlogPerquisite - rent free accommodation - in spite of the legal position that Rule 3 is intra vires, valid...Perquisite - rent free accommodation - in spite of the legal position that Rule 3 is intra vires, valid and is not inconsistent with the provisions of the parent Act under section 17(2)(ii), it is still open to the assessee to contend that there is no 'concession' in the matter of accommodation provided by the employer to the employee and hence the case did not fall within the mischief of section 17(2)(ii) of the Act - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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