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2023 (1) TMI 1153 - ITAT DELHIBenefit/perquisite u/s 2(24)(iv) - CIT(A) deleting the addition made on account benefit/perquisite u/s 2(24)(iv) and further holding that provisions of section 115BE provisions of section 115BE - reply of the assessee was dismissed by the AO estimated the benefit by taking rate of interest @ 6% p.a. and made the impugned addition - HELD THAT:- As in the case of Anil Kumar Sharma [2020 (2) TMI 1684 - ITAT DELHI] we restore all this issues raised before us to the file of the Assessing Officer for reconsideration as per the direction of the Tribunal.
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