STEEL EXECUTIVES ASSOCIATION versus RASHTRIYA ISPAT NIGAM LTD.
Salary Housing Hire permission granted by the employer only if the rent received by the employer is privileged to construct the houses at a particular place and the rent should be paid when all employees are treated the same. The department cannot ask the employer to deduct the tax if it goes and receives standard rent. Offering standardized rent as a concessional rent, dismissing the tax, says the trade union cannot support employees' personal income tax issues, the Sustainable Indian Income Tax Act, 1961, sections 15, 17 (2) and 192 Indian Income Tax Rules, 1962, R3
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