Deduction allowable under it act

As per section 37(1)(iii) only those expenses are allowed which are wholly and exclusively for the the purposes of the business or profession of the assessee.
or

You can include this in the income of the employees as perquisite for accomodation and then get deduction for the same.(but not sure, confirm it first from others)

yes you may claim it as a perquisite to your employee.

lets see what other replies.......