S.17(2):Perquisite-Rent free accommodation–As the assessee was not provided with any accommodation by
his employer, that no furniture or security guards or cooks were provided to him and that telephone was
provided in name of firm in which assessee was a partner addition on the basis of estimation was deleted.
Assessee was an employee of one 'S' Ltd. In assessment proceedings, Assessing Officer noticed that assessee was
provided with several perquisites by his employer. He thus made certain addition to assessee's income. Commissioner (Appeals) deleted addition on ground that it was made on hypothetical and estimated basis. Tribunal noted that assesse was not provided with any accommodation by his employer, that no furniture or security guards or cooks were provided to him and that telephone was provided in name of firm in which assessee was a partner.Tribunal thus held that Commissioner (Appeals) rightly deleted perquisites brought to assessment. Court held thatsince there was no material to show that finding of fact recorded by Tribunal was contrary to record or was untenable, impugned order passed by Tribunal was to be upheld. In favour of assessee. (A.Y. 2000-01 )
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