Valuation of car facility

In This case mr. A has an option to choose any one of those 2 cars which is taxble as car is used partly for official and partly for private purpose of employee or any member of his household.Certainly he will choose the car worth Rs. 600000 , taxable as follows..

2400 (cubic capacity 1600cc assumed) *12 = Rs. 28800

 If Chauffeur is provided then we add Rs. 900 per month in above calculation.

Now the remaining car is valued as the car fully used for private purpose or any member of his household.

actual expenses incurred by employer  = 60000

10% of actual cost of car (300000*10%)= 30000

                          value of perk                        =90000

total value of perk    car 1 =28800

                                     car 2 = 90000

                                    Total=   118800

thanks a lot vibhor