Treatment of compensation paid by employee to company

No benefit to your friend. You may get shock after knowing that it will be treated as prerequisite. Instead of getting any benefit he may have to pay tax on computed value being perquisite

no the same can not be taken as benefit...but as per my opinion it is not perquisites...as it is not given to employee for his benefit....it is given for official use

Please refer Rule 3 (7)(viii) of IT Rules regarding perquisite valuation on transfer of movable asset including computer / laptop by employer to employer. It is immaterial whether employee is using for personal purpose or official purpose. Once the ownership is passed on the employee the petwuisite will trigger.

as employee had paod compensation it is clearly evodent that ownership is not transferred....if ownership had been transferred employee had not paid compensation for lose of laptop

Can we take it as allowance?  

no it can not be taken as allowance