Food expense

As per view point of employee if you receiving food/tiffin/lunch allowance then it fully taxable but

Company provides perquisites as food facility u/s 17(2) IT act then criteria as follows

1.tea, coffee or snacks during working hours fully exenpt
2.food and non alcoholic beverages during working hour provided in remote or off shoresite is fully exempt
3.food provided at office business premise or through paid vouchers (non transferable) then its exempt upto 50rs per meal and rest taxable
4.in any other case fully taxable

Note:- amount received from employee as token charge will reduce taxable value of perquisites

thank you sir

then how to be consider food expense in house for individual tax payer. 

is guest food expense allowed or disallowed