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1990 (1) TMI 314 - AT - Income TaxExtract: .......tel bill cannot be the basis for determining the value of perquisite on account of rent-free accommodation in his hands. We, accordingly, hold that the Commissioner (Appeals) was right in calculating the value of the rent-free accommodation at ₹ 18,370 in the present case. We accordingly affirm his order and dismiss the appeal of the Revenue.
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