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2009 (1) TMI 445 - KERALA HIGH COURTSalary-Perquisites- The claim of the petitioners is that they are Central Government employees working on deemed deputation to BSNL, an undertaking under the control of the Government, and therefore, it must be treated as under the first category namely, it must be treated as a case where the accommodation was provided by the Central Government. Held that- dismissing the petition that was really relevant was to find out who provided the accommodation. The accommodation was provided by the BSNL. The petitioner were working as employees of BSNL. Hence the perquisite value would be similar to what was applicable to employers of all employees other than Central Government and State Governments.
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