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2007 (6) TMI 307 - AT - Income TaxExtract: .......nd hold for the reasons given earlier that the tax paid by the employer is a perquisite provided for by way of monetary payment and the provisions of section 10(10CC) are thus not applicable. Accordingly, we do not see any infirmity in the decision of CIT(A) and the same is upheld. 5. In the result, all these appeals of the assessees are dismissed.
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