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1983 (5) TMI 44 - ITAT BOMBAY-CExtract: ....... assessee. Hence, there was no justification to tax the said sum as perquisite in the hands of the assessee. We, therefore, delete the same. In view of this conclusion of ours, it is not necessary to go into the alternative contention raised for the assessee regarding bifurcation of the amount of Rs. 25,000. 7. In the result, the appeal is allowed.
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