Tax paid by employer on non monetary perqusite

 Yes see rule 3(8) for the valuation

Tax paid on non monetary perks by the employer is not taxable in hands of employee...it is an exempted perquisite...even if the amount is in excess of Rs. 50,000/- this is because the perks in kind from employer is specifically covered under salary and hence it cannot be covered under the general provision of other sources...

In short "Exempted in hands of employee irrespective of the amount" and "No deduction of that amount will be available to the Employer under Sec 40...

if the employer has paid tax on non-monetory perquisites then no tax will be paid by employee.

the non monetory perquisites will be added in the income of the employee but it will be exempt in his/her hands and no tax will be paid by employee

 I SAID ABOUT THIS TOPIC THAT - WHICH IS MY LIBILITY , IS PAID BY ANY OTHER PERSON (EMPLOYER) IS TREATED AS PERQUISITE.