Dismissing the appeal of the assessee the Court held that S. 17 of the Income-tax Act, 1961 defines perquisites. It is an inclusive definition which takes within its sweep various things, including any sum paid by the employer in respect of any obligation, which, but for such payment, would have been payable by the assessee. Accordinglyextra payment to meet costs constitute perquisites. ( AY. 2001-02 to 2003-04)