Any Lunch or Refreshment is provided in office hres or through non-trnasferable paid vouchers usable only at eating joints , is exepmpt up to Rs.50 Per Meal( Coupon should be for eatable joints), otherwise such food through coupon is taxable as perquisite in the hand of employee.
Furher, for any expenses recovered from the employer is not an perquisite as it is just a reimbursement and hence not taxable in the hands of employee, mode of rimbursement is irrelevant.
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