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Nature of rent received from the company - benefit or perquisite or rent itself - Section 2(24)(iv) of the Act will normally come into play only when the company in which the directors or its relatives have taken advantage in respect of any obligation which the director and their relatives are expected to discharge. In the present facts, section 2(14)(iv) has no application - Tri

Income Tax - Nature of rent received from the company - benefit or perquisite or rent itself - Section 2(24)(iv) of the .....

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