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2006 (5) TMI 136 - AT - Income TaxExtract: ....... boarding was or was not a perquisite under s. 17(2)(iii), was decided in favour of the assessee. The Department has not brought any decision to the contrary before us. So, respectfully following Sedco Forex of the Hon ble Uttaranchal High Court, this ground is also rejected. 11. In the result, all the appeals filed by the Department are dismissed.
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