Salary head income

Respected Members, I have a query regarding salary head income. Fact of the query- An individual is director in private company. Company was not giving any remuneration to director but paid electricity exp. of residential property in which director reside. (Property is in the name of Company). Query 1. Can electricity charges paid by company are taxable in the hand of director in salary head as perquisite u/s 17 (however there is no remuneration from company) 2. Electricity charges paid by company are allowable as exp. in the return of company . 3.any other provision if any ?