No addition for renovation while calculating value of rent free accommodation

HIGH COURT OF DELHI Scott R. Bayman v/s. Commissioner of Income-tax IT APPEAL NO. 285 OF 2003 AUGUST 17, 2012 JUDGMENT S. Ravindra Bhat, J. The present appeal is directed against an order of Income Tax Appellate Tribunal (ITAT) dated 21.08.2012 in ITA No.1617/Del/97. The following question of law was framed for consideration in the present appeal on 30.07.2004. “Whether the amount spent by the employer towards the repair of building would be covered by clauses (iii) & (iv) of Sub-Section 2 of Section 17 of the Income Tax Act, 1961?” 2. The brief facts are that...