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1996 (4) TMI 148 - AT - Income TaxExtract: .......ore any obligation had been incurred by the assessee and 5. The payment has to be treated either as a gratuitous payment or as one based on humanitarian considerations. We, therefore, delete the inclusion of the sum of Rs. 2,55,258 as perquisite under section 17(2)(iv). 18. and 19. These paras are not reproduced here as they involve minor issues. .
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