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    <title>2005 (12) TMI 218 - ITAT DELHI-A</title>
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    <description>The appeal was partly allowed for statistical purposes. The Tribunal upheld the AO&#039;s determinations on the perquisite value of furnished accommodation and the gain on the sale of stock options. However, the Tribunal ruled in favor of the assessee on the issue of non-pecuniary reductions from the base salary. The matter regarding charging of interest under section 234B was restored to the CIT(A) for re-adjudication.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Tribunal upheld the AO&#039;s determinations on the perquisite value of furnished accommodation and the gain on the sale of stock options. However, the Tribunal ruled in favor of the assessee on the issue of non-pecuniary reductions from the base salary. The matter regarding charging of interest under section 234B was restored to the CIT(A) for re-adjudication.</description>
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