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1992 (3) TMI 139 - AT - Income TaxExtract: .......ement of the amount in the hands of the late assessee, we are of the view that the amount was not treatable as a perquisite in his hands. Therefore the order of the learned Commissioner of Income-tax under section 263 on merits, cannot be upheld and has to be quashed. We hold accordingly. 6. In the result the appeal filed by the assessee is allowed
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