Employees Benefit Expenses

Dear Experts,
I need clarification on the below points.

if an organization provides subsidiesied lunch and tea coffee for their employees by deduction of nominal amount from the employee salary.

Also employer is providing sodexo coupon for employees in order to save tax.

Experts can this allowed as per Income tax act both the cases can the employer take the benefits of expenses.

Request your valuable opinion on this.

Thanks
Parameshwar