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1991 (3) TMI 109 - HC - Income TaxExtract: .......sessee to its employees were not to be treated as perquisites for the purposes of the said section ? Counsel are agreed that, in view of our court s judgment in the case of CIT v. Indokem Private Ltd. 1981 132 ITR 125, the question is to be answered in the affirmative and in favour of the assessee. The question is so answered. No order as to costs.
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