exemption tobemployers for giving perquisites unde head salaries

Expenditure incurred by the employer for giving perquisite to his employee is allowable expenditure under the head of PGBP to the employer. But if any tax is paid by the employer on non-monetary perquisite of the employee is disallowed under the head of PGBP u/s 40a (v) to the employer and exemption is allowed u/s 10 (10CC) to the employee.