Income u/s 2(24) - Whether the tax paid by the employer is a ...
Income Tax
June 6, 2012
Income u/s 2(24) - Whether the tax paid by the employer is a “perquisite” within the meaning of Section 17(2) and, therefore, in terms of Rule 3 of the Income Tax Rules, 1962 cannot be taken into consideration for computing value of the perquisite “rent free accommodation” - HC
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