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2012 (8) TMI 201 - HC - Income TaxTreatment to tax paid on the facility of rent free accommodation by the employer - taxable or exempt ? - Held that:- The combined reading of Rule 3 of Income Tax Rules, 1962 with Section 17(2)it excludes the tax components borne in respect of the perquisite and rent free accommodation paid by the employer - benefit given by this Court in CIT v. Telsuo Mitera [2012 (6) TMI 88 - DELHI HIGH COURT ] to assessee - decided against revenue.
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