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1980 (3) TMI 70 - HC - Income TaxExtract: .......or himself. In our opinion, therefore, the entire value of the car is liable to be treated as the value of this benefit. Our answers to both the questions referred, therefore, are in the affirmative, in favour of the revenue and against the assessee. The revenue is entitled to its costs which we assess at Rs. 200 and counsel fee in the same figure.
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