Tribunal held that relief under S.8 is available in respect of perquisites. (AY.2014-15)
Rajesh Kumar v. ACIT (2018) 172 ITD 563 / 172 DTR 441/ 196 TTJ 1153 (SMC)(Agra)(Trib.)
S. 89 : Relief for income-tax – Arrears or advance of salary -Relief is available to qua perquisites. [S. 15, 17(1)(v), R. 21A(6)]