TMI BlogPerquisites - Supply of Gas, Electricity or Water Facility - Rule 3(4)X X X X Extracts X X X X X X X X Extracts X X X X ..... Circumstances Value of benefit (a) where such supply is made from resources owned by the employer without purchasing from outside agency It shall be the manufacturing cost per unit incurred by the emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then it an obligation of the employee being discharged by the employer and therefore this perquisite is taxable in the hands of all employees. - Manuals - Ready reckoner - Law and practice - Refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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