Tax on perquisite paid by employer

Hello to one and all,

My doubt is relating to section 40(a)(v) of the income tax act 1961 which says that if the conditions under the said section is satisfied then the amount of tax paid by the employer on behalf of the employee then the said amount is not deductible under the said section. But, the amount of tax paid by the employer on behalf of employee falls under “Tax on Non Monetary Perquisite Paid By Employer” which is exempt from the income tax in the hands of employee.

The amount is disallowed under section 40(a)(v) because the same amount is eligible for exemption under the section 10(10CC).

My doubt is suppose the amount of tax which is paid by employer on non-monetary perquisites on behalf of employee but the same is not shown as exemption in the employee salary calculation, and the same amount is not allowed while calculating the business income of the employer, is this right?

Because the amount is not deductible only if it is shown as exemption in the hands of employee under section 10(10CC).

In this case if it is not shown as exemption, but the same amount is disallowed then how can we rectify this.

Please suggest.