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2011 (11) TMI 453 - AT - Income TaxPerquisite value of accommodation supplied by the employer to the employee - Whether tax paid by the employer on behalf of employee can be included while computing "salary" under Rule 3 of the Income-tax Rules, 1962 – Held that:- Tax paid by the employer on behalf of the employee is perquisite u/s 17(2) and, therefore, not includible in 'salary' under Rule 3 for the purpose of computing the perquisite value of the accommodation supplied by the employer to the employee. AO is directed to compute the perquisite value by following the aforesaid direction. See Asstt. CIT v. Makote Hoshizart (2008 (11) TMI 285 - ITAT DELHI-E ) – Decided in favor of assessee.
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