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1989 (7) TMI 3 - CALCUTTA HIGH COURTExtract: .......ing their relevant year which could be said to have resulted in the provision of any perquisite. Hence, section 40A(5) of the Act cannot have any application. For the reasons aforesaid, we answer the question in this reference in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.
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