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2010 (6) TMI 826 - ITAT AHMEDABADExtract: .......pect of Class KG-I to X. For Class XI & XII, the perquisite value is only ₹ 100/- P.M. per student. On this basis, Assessing Officer is directed to re-work out the short deduction of tax for all the four assessment years. 12. In the result, the appeals of the assessee are partly allowed. The Order was pronounced in the Court on 25.06.2010
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