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1983 (9) TMI 34 - DELHI HIGH COURTExtract: .......with a rent-free accommodation by the employer and as he had not forgone or waived his right at the time when it was so provided, the perquisite has to be brought to charge. We answer the reference in the negative, i. e., in favour of the Revenue and against the assessee. On the facts and in the circumstances of the case, we make no order as costs.
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