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2022 (10) TMI 242 - SC ORDERReview petition - Computing value of perquisites under Section 17(2) - assessee is a Trust constituted under Charitable Endowment Act, 1890 - whether petitioner to be considered as a State instrumentality within the definition of Article 12 of the Constitution of India - finding recorded by the High Court that even if the petitioner may be considered as a State instrumentality within the definition of Article 12 of the Constitution of India, the same cannot be treated at par with the Central/State Government employees under Table-I of Rule 3 of the Income Tax Rules, 1962 and that the rules applicable to the government employees for the purpose of computing the value of perquisites under Section 17(2) of the Act would be applicable in the case of the petitioner - HELD THAT:- Rules applicable to the government employees for the purpose of computing the value of perquisites u/s 17(2) of the Act would be applicable in the case of the petitioner is concerned, we are in complete agreement with the view taken by the High Court. Merely because the petitioner might have adopted the Central Government Rules and/or the pay-scales etc., by that itself, it cannot be said that the petitioner is a Central/State Government. No interference of this Court is called for. Insofar as the merits of the claim is concerned, according to Shri Datar, learned Senior Advocate, some of the crucial aspects have not been considered on merits by the High Court and, therefore, the petitioner proposes to file a review application before the High Court pointing out certain aspects on merits. Without expressing anything on the same, we simply permit the petitioner to file a review application on the aforesaid only. As and when such a review application is filed, the same be considered in accordance with law and on its own merits for which this Court has not expressed anything in favour of either of the parties. It is made clear that the petitioner is not permitted to file the review on the aspect which is concluded as above, namely, that whether the petitioner can be treated at par with the Central/State Government employees or not for the purpose of Section 17. Special Leave Petitions stand dismissed
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