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1985 (10) TMI 87 - HC - Income TaxExtract: ....... we are of the view that the Tribunal was right in holding that the perquisites paid to A. P. Giusti are not to be considered under section 40(c)(iii) or section 40(a)(v) of the Income-tax Act, 1961. In the result, all the questions referred to us are answered in the affirmative and against the Revenue. The Commissioner to pay the costs in one set.
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