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1981 (1) TMI 54 - HC - Income TaxExtract: .......1961, read with r. 3(a)(ii) of the I.T. Rules, 1962. 2. The Delhi Rent Control Act, 1958, has no application to the case of the assessee. 3. The Tribunal was justified in disregarding the Rent Act while determining the value of the perquisite under r. 3(b) of the I.T. Rules, 1962. 4. The Tribunal was justified in setting aside the order of the AAC.
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