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2001 (1) TMI 41 - MADRAS HIGH COURTExtract: .......bursement also as the same is covered under section 40A(5). After having examined the definition of perquisite which includes both benefits and amenities we are of the view that the Tribunal is right. The ratio of the judgment is applicable to the case on hand and we accordingly answer the question in favour of the Revenue and against the assessee.
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