Implication of tax treatment in case of Education exp of Employee borne by employer

This should be added as perquisite to employee salary and TDS on it should be deducted and paid. If employer is bearing the cost of edu, he can pay this and book this as sal exp or employee can be asked to bear this

For the employee, it is a perquisite and for the employer, salary expense.

It is a taxable perquisite of 4 lakhs rupees

It is not a perquisite at all.
it will not gross up as salary in the hands of employee

so you may call it exempt in the hands of employee

It is a taxable perquisite

It does not get into the definition of perquisite

If it is so then provide the relevant section with details

You may check the act

If employee pursue it will definitely be helpful for employer. hence it will be allowed as deduction for employer as business expense.

in general everyone says it will be perquisite to employee.

whether it will be perquisite or not depends on the employer's benefit.

if the study benefits for employers business alone then it won't be perquisite.

if employee wants to pursue his education to improve his personal degrees and employer helps for that then it will be perquisite to employee.

Ramaraju has got it absolutely right.
i had based my opinion on same thinking.