Furniture given to Employees taxablity as perquisite

If for doing work from home, employees are provided with some furniture, which would be used for office work itself, would it be added as perquisite @ 10% pa in the salary of employees as per rule 3 (7)(vii).
Because, logically speaking it is used wholly for office purposes.
so I think it should not be added in salary. but as per the provisions, it should be.
Any opinions on the same?
Replies (2)
Quick Summary
This discussion explores whether furniture provided to employees for working from home should be considered a taxable perquisite under Rule 3(7)(vii). The original poster argues that since the furniture is used solely for office purposes and benefits the employer through increased efficiency, it shouldn't be taxed. However, they acknowledge that tax provisions might suggest otherwise, leading to a debate on the definition and intent of perquisites.

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.

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