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1983 (11) TMI 119 - ITAT CALCUTTA-BExtract: .......d that the ground for maintaining the addition by the CIT (Appeals) was that the value of rent-free accommodation enjoyed by Shri Banerjee had not at all been added in the total amount of perquisites. Keeping in view this aspect of the matter, we are not inclined to interfere in this behalf. 8. In the result, the appeal is partly allowed, as above.
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