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Polservice As Agent Of Mr. Wiech ... vs Assistant Commissioner Of Income-Tax on 9 February, 1995 cites

Commissioner Of Income-Tax vs S.G. Pgnatale on 25 February, 1980

11. Lastly our attention is drawn to 'C Bench decision of this Tribunal dated 5-10-1994 passed in I.T.A. Nos. 4066,4067 and 4074 to 4083/Del./92 which represents the appeals of the Korean technicians similarly engaged in drilling operations in free economic zone and the Continental Shelf of India. In the facts of that case, the employee is obliged to furnish the free accommodation and free food to the Korean technicians. Even in that case, the Tribunal found that the provision of free bunker accommodation and food to the employees while they are at work in platform on high-seas does not result to any perquisite within the meaning of Section 17(2) of the Act. However, in this case we have already pointed out that the so-called benefit of free accommodation and free food were not proceeding from the employees themselves but from outsiders like ONGC. Therefore, we hold that they cannot be considered to be perquisites and the value of those perquisites cannot be added in the hand of the assessees.
Gujarat High Court Cites 23 - Cited by 70 - S B Majmudar - Full Document
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