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2001 (4) TMI 184 - ITAT DELHI-DExtract: ....... is a perquisite not to be included in salary and would clearly be a case of cash payment to an employee and hence salary. Thus, we are of the view that in the circumstances no interference is called for in the impugned order. As such, the grounds raised by the assessee are rejected. 12. In the result, the appeal filed by the assessee is dismissed.
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