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1999 (3) TMI 117 - AT - Income TaxExtract: .......n other words, the value of benefit or perquisite should arise from the producers of the films to whom services are rendered by the assessee. Therefore, in our view the provisions of section 28(iv) are not applicable in the assessee s case in respect of cash gifted to him by the Fans Association. 10. In the result, the assessee s appeal is allowed.
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