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1982 (7) TMI 150 - AT - Income TaxExtract: .......ulation of the figure of perquisite at Rs. 1,19,158 was not assailed before us in any manner. 18. For the aforesaid reasons we reverse the order of the Commissioner (Appeals) and hold that the sum of Rs. 1,19,158 is taxable as the income of the assessee under section 17(2)(iii) read with section 2(24)(iii). 19. In the result, the appeal is allowed.
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