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1982 (10) TMI 91 - ITAT HYDERABAD-AExtract: .......oyer to the employee in the employer s case and it cannot, therefore, be treated as a benefit in the employee s hands. In other words, we are of the view that the benefit, if any, cannot be treated as a perquisite within the meaning of section 17(2). 4. In the result, the assessee is entitled to succeed. The appeal is allowed. Relief due Rs. 6,100.
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