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I.T.AS. NOS. 360(IB) TO 364(IB) OF 1986-87, HEARD ON 28TH SEPTEMBER, 1987. versus I.T.AS. NOS. 360(IB) TO 364(IB) OF 1986-87, HEARD ON 28TH SEPTEMBER, 1987.


Schedule II, C1 39SSC, General Manager of a Hotel Free Accommodation, Free Meal and Free Laundry Special Benefits Taxability is not taxable only as part of the special benefits compensation because it does not fall within the scope of the permit These are presented as incentives to attract benefits such as are useful in the hand and hotel business. Rent can be assessed as a result of free accommodation and free food tax rates. The advantage of the free laundry available through special benefits is because the employee has to wear unusually clean clothing Maybe , At the usual level of general level, and without such allowance it would not be possible for the officer to maintain the required standard, the excess for free laundry was excluded.

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