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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Income from salary - provision of accommodation at concessional ...


Court Rules No Taxable Perquisite on Concessional Rent for Accommodation; No Benefit Under Income from Salary.

July 6, 2015

Case Laws     Income Tax     AT

Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit accrued to in the hands of the assessee in the form of perquisite - AT

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