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2017 (10) TMI 1317 - AT - Income TaxComputing the perquisite value of the accommodation provided by the assessee - Held that:- It is not a fresh issue raised by the assessee but it is only a plea in respect of the same subject matter and issue of deduction of TDS in respect of the accommodation provided to the employees. See IISC Vs. DCIT [2015 (2) TMI 1272 - ITAT BANGALORE]. Therefore in the facts and circumstances and in view of the decisions of the Tribunal, we set aside this issue to the record of the Assessing Officer to examine the matter in the light of the decisions as relied upon by the assessee as well as by the department.
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