Query- will hra foregone be treated as rent recovered by emp

Dear Friends,

 

As per decision of ITAT Mumbai bench decision in 2010-TIOL-653-ITAT (Attached) , in case of self lease, HRA foregone by employee will be deducted as rent recovered by employer while determining the perquisite value of leased accomodation under sec 17. Based on the above judgment should i ask my employer to caculate tax on self lease accordingly. Does this judgement will be applicable in case of third party lease also ie should we deduct HRA Foregone by employee (to take third party lease accomodation) as rent recovered from employee. Thanks in advance

 

 

Amit Kumar

Kanpur