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2003 (9) TMI 44 - HC - Income TaxPerquisite - different rates of taxation are prescribed in respect of different items - difference in valuation of rent-free accommodation between Government employee and other employee - A law of taxation cannot be termed as being discriminatory because different rates of taxation are prescribed in respect of different items, provided it is possible to hold that the said items belong to distinct and separate groups and that there is a reasonable nexus between the classification and the object to be achieved by the imposition of different rates of taxation - there is no any violation of article 14 of the Constitution there being difference in valuation of rent-free accommodation between Government employee and other employee
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