Case Name : V.K. Prasad vs. Union of india
Citation :  271 ITR 178 (ker.)
Court : Kerala high court
Section : 17
Meaning : The expression ‘as may be prescribed’ occurring in sub-clause (vi) of clause (2) of section 17 has necessarily to be understood as conferring power on the rule-making authority to prescribe what is ‘fringe benefit’ or amenity.