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2004 (1) TMI 319 - AT - Income TaxExtract: ....... in the case of Union of India vs. Satish Panalal Shah (2001) 168 CTR (SC) 1 (2001) 249 ITR 221 (SC). The payment made by the employer under the facts and circumstances cannot be termed as a perquisite within the meaning of s. 17(2)(iv) of the Act liable to tax in the hands of the appellant. 17. In the result, the appeal of assessee stands allowed.
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