Furniture given to Employees taxablity as perquisite

As per the definition of perquisites it should be a benefit attached to an office or position, but I understand any furniture for work from home is given to almost all the employees without looking at their positions.

Further, it also defines that perquisite should be resulting in nature of personal advantage. Here the furniture is provided to employee for the ease of work during work from home and is of no personal advantage to the employee. Rather its an advantage to the employer as the employee would work more efficiently.

Hence this shall not fall under the purview of Perquisite itself.

Give me advice, please, I need to update the furniture in the apartment. I want to buy high-quality, but the problem is that in most stores, furniture of poor quality.