Section 17(2)(iii) & 115WB of the Income Tax Act,1961 — Fringe Benefit — AO would be at liberty to make addition as per law as supply of electricity by the assessee to its employees at concessional rates would certainly be perquisite in terms of section 17(2). matter remanded to AO with direction that if the assessee employer fails to produce evidence that supply of electricity to employees was treated as perqusites and taxes were deducted at source—MP Madhya Kshetra Vidyut Viteran Company ltd. [2019] 202 TTJ (Indore) 359