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2009 (8) TMI 24 - HC - Income TaxTax Paid by the employer – perquisite in the hands of employee – exemption u/s 10(10CC) - ITAT has upheld the order passed by the Commissioner of Income Tax (Appeals) observing that there is no infirmity in the order of the CITA observing that the tax paid by the employer is a perquisite provided for by way of monetary payment and the provisions of Section 10(10CC) are not applicable – matter remanded to ITAT for reconsideration
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