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    <title>2007 (11) TMI 337 - ITAT DELHI-G</title>
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    <description>The Tribunal upheld the inclusion of tax paid by the employer in the salary for calculating perquisites related to rent-free accommodation. The Assessing Officer retained jurisdiction under Section 154 to rectify the order. The Tribunal found no debate on the issue, considering the clear definition of &quot;salary.&quot; The matter was remanded for reassessment of perquisite values. The appeals were partly allowed, directing a re-examination of calculations by the Assessing Officer.</description>
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