2024 (11) TMI 254

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..... al accommodation provided by the Central Government or any State Government to the employees either holding office or post in connection with affairs of the Union or of such State or serving with any body or Undertaking under the control of such Government on such deputation . As per HC [ 2021 (7) TMI 1053 - KARNATAKA HIGH COURT] for the purposes of Rule 3, the requirement is that the accommodatio .....

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..... of Rule 3 of the Rules does not apply to the assessee. HELD THAT:- Having heard learned senior counsel for the petitioner(s) and learned counsel for the respondent(s) at length, we do not find any reason to interfere in the impugned judgment and orders(s). Special Leave Petitions are hence dismissed. - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE PANKAJ MITHAL For the P .....

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