Sodexho Passes are taxable as perquisite or not

This query is : Resolved 

25 March 2011 Whether Sodexho passes are taxable as perquisite in the hands of employeee for the FY 2010-11.

Situation:
1) if it is included in CTC
2) if it is given in excess of Salary


26 March 2011 In any case Rs.50 per meal provided during office hours is exempted


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