Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1989 (7) TMI 309 - GAUHATI HIGH COURT
Extract:
.......) does not cover perquisites within the meaning of section 17(2) of the Act. Our answer to the questions referred to us are, therefore, as below Questions Nos.1 to 5-No. Question No. 6-Yes. The reference is thus disposed of by answering questions Nos.1 to 5 in favour of the assessees and question No.6 against the assessees. W.A. SHISHAK J.-I agree.