Perquisite valuation

Dear All,

I have a question on valuation of perquisite.

If a TV is bought for the benefit of the employee by the company, then --

-- What will be the value of Perquisites in respect of use of TV ( movable asset) by employee ?   and

-- What will be the value if the asset is sold to the employee in the same year.

Perquisite in respect of use of asset and sale of asset both are chargeable in the financial year ?

Also would like to know if the is asset sold to the employee before completion of one year from the date of purchase, then will the normal wear & tear @ 10% be apllied on the purchase cost of the Aset?

Please advise.

Regards

Sandeep