Income Tax - Doubt ??

I think ..such perquisites should be taxable under the head "Profits and Gains of Business" as these perquisites are provided for achieving the sales target.

What about employer and employee relationship?

if such things are as gift from employer. taxable under IOS

If those r as perquisite taxable under salaries

I think, If there exist employer employee relationship,  then  whatever received from employer is taxable only under the head Income from Salary subject to the exemptions and caps. If they are in kind, the cost to the employer will be the taxable value.

According to me It will be taxable under the head salaries as follows.

Value of benefit on the transfer of movable assets shall be the Actual Cost to the employer as reduced by the depreciation amount on WDV method calculated for each completed year. fraction if any will be ignored.

it is taxable under the head salaries

According to me.........under the head Salaries

taxable under the head salaries....

Here a person got all above mentioned things as a gift in a status of an employee...so taxable under head salaries..but if received on practicing a business then will be taken as PGBP. Gifts received from an employer is taxable as perquisite giving exemption upto 5000...but if it is received not on the services rendered but on any other personal capacity then would be taxable under the head IFOS...Thus employer- employee relationship is important to charge any receipt as salary.                  

In the case mentioned above assessee may be under employment and practice both and the gifts are received on the basis of his professional qualification and treated as professional receipt and charged under the head PGBP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   

firstly you have to check employer and employee relationship, if it is exist

then it is taxable under the head salary as a perquisite u/s 17(ii)

as mentioned by CA Azim khan

otherwise it will be taxable under the head income from other sources.

TAXABLE UNDER THE HEAD SALARY

it is taxble under salory head as per my knowledge