Delhi H.C : “perquisite” within the meaning of Section 17(2) and, therefore, in terms of Rule 3 of the Income Tax Rules, 1962 (for short, Rules) cannot be taken into consideration for computing value of the perquisite “rent free accommodation”

High Court Of Delhi CIT vs. Telsuo Mitera Assessment Year : 2006-07 Section : 17(2) Sanjiv Khanna And R.V. Easwar, JJ. IT Appeal Nos. 323, 325, 326 & 343 Of 2012 May 17, 2012 ORDER Sanjiv Khanna, J. – The revenue has preferred these appeals under Section 260A of the Income Tax Act, 1961 (‘Act’,…

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