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Salary income - taxability of interest free or concessional loan offered by a bank to its own employee - If salary is taxable and some perquisite or benefit forms part of a package the same should also be taxed. Therefore we are of the considered view that the challenge to Section 17(2)(viii) as well as Rule 3(7)(i) has to fail. - HC

Income Tax - Salary income - taxability of interest free or concessional loan offered by a bank to its own employee - If salary is taxable and some perquisite or benefit forms part of a package, the s .....

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