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1996 (5) TMI 440 - AT - Income TaxExtract: .......s issue is concerned and direct that the Assessing Officer should follow the principle laid down by the Tribunal in the case of Dr. R.C. Panjawani (supra) and Smt. Asha Golcha (supra) and exclude the reimbursement/payment of ₹ 2,15,000 made to the deceased from taxing it as perquisites. 6. Accordingly, appeal filed by the assessee is allowed.
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