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2021 (7) TMI 1112 - HC - Income TaxComputing value of perquisites u/s 17(2) - assessee is a Trust constituted under Charitable Endowment Act, 1890 - value of residential accommodation provided by the Central Government or any State Government to the employees either holding office or post in connection with affairs of the Union or of such State or serving with any body or Undertaking under the control of such Government on such deputation - Whether on the facts and circumstances of the case, the appellant is an instrumentality and/or agency of the Government and thus has to be treated at par with the Government employees under Table 1 of Rule 3 of the Income Tax Rules, 1962? - Whether the appellant can be treated as an assessee in default without the Assessing Officer establishing that the appellant has extended any concession in the form of accommodation to its employees? - HELD THAT:- As decided in INDIAN INSTITUTE OF SCIENCE VERSUS THE DY. COMMISSIONER OF INCOME TAX CIRCLE 16 (2) , BANGALORE [2021 (7) TMI 1052 - KARNATAKA HIGH COURT] appeal dismissed.
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