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1993 (3) TMI 18 - HC - Income TaxExtract: .......red any benefit, amenity or perquisite to the employees within the meaning of section 40(c)(iii). We, therefore, find no distinction which could indicate any departure from that ratio. The answer is, therefore, in the affirmative and against the Revenue and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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