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1. Rationalization of provisions related to the valuation of residential accommodation provided to employees - For uniform method of computation of value of perquisite,...

2. Computing value of perquisites u/s 17(2) - residential accommodation - Merely because assessee is a body or undertaking owned or controlled by the Central Government, it...

3. Determination of perquisite value - Rule 3 - Where an employer takes residential premises on rent by giving security deposit for the benefit of employees, whether the...

4. Income from salary - inclusion of perquisites - TDS u/s 192 - residential accommodation provided to employees - ownership of accommodation - state governments are the...

5. TDS u/s 192 - failure to deduct TDS on the perquisite value of accommodation - though Ld. CIT(A) has fallen in error in holding that assessee falls in status of Central...

6. Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual...

7. TDS u/s 192 on the perquisite - underreporting of value of perquisite - FMV of shares to determine the value of perquisites in respect of exercising of option under ESOP...

8. Short deduction of TDS - TDS on perquisite / Salary - Revenue has been unable to explain how the free inter-airline tickets provided to the employees of the Assessee by...

9. Perquisite - rent free accommodation - in spite of the legal position that Rule 3 is intra vires, valid and is not inconsistent with the provisions of the parent Act...

10. Deduction of claim u/s. 80P(2)(a)(i) - claim denied on interest - The Assessee being a Primary Agriculture Credit Society is a Co-operative Society. The primary object...

11. Addition on account of income tax on perquisite while computing book profit u/s 115JB - non-monetary perquisites provided to employees forms part of Employee Benefit...

12. Section 10(10AA) of the Income Tax Act provides tax exemption for leave encashment upon retirement for Central/State government employees and employees other than...

13. Estimation of commission income - Providing Accommodation entries - Unexplained deposits/loans - when a person is engaged in the clandestine activities of providing...

14. The assessee received share application money and premium from a company that admitted to providing accommodation entries. The AO rejected the assessee's claim, citing...

15. TDS on accommodation provided by the petitioner to its employees - computation of rent for the purpose of computing perquisites - The respondents had not demanded any...