Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (8) TMI 86 - AT - Income TaxExtract: .......oan scheme of his employer. 15. For the above reasons, we hold that in the facts and circumstances of the case, the assessee derived no benefit or amenity which can be taxed as a perquisite under section 17(2)(iii). Hence, we direct that the sum of Rs. 1,136 be deleted from the total income of the assessee. 16. In the result, the appeal is allowed.
|