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    <title>1981 (12) TMI 88 - ITAT JAIPUR</title>
    <link>https://www.taxtmi.com/caselaws?id=68248</link>
    <description>The ITAT Jaipur ruled in favor of the assessee in a case concerning the assessment of foreign salary income and tax deductions for the years 1976-77 and 1977-78. The ITAT held that the ITO&#039;s decisions on tax deductions were not erroneous and did not prejudice the revenue&#039;s interest. Additionally, deductions for contributions towards a health scheme in Iran were not considered as perquisites chargeable to income tax. The ITAT also determined that the value of rent-free accommodation provided in Iran was not includible in the assessee&#039;s total income. The appeals were allowed, rejecting the Commissioner&#039;s contentions.</description>
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    <pubDate>Sat, 19 Dec 1981 00:00:00 +0530</pubDate>
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      <title>1981 (12) TMI 88 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=68248</link>
      <description>The ITAT Jaipur ruled in favor of the assessee in a case concerning the assessment of foreign salary income and tax deductions for the years 1976-77 and 1977-78. The ITAT held that the ITO&#039;s decisions on tax deductions were not erroneous and did not prejudice the revenue&#039;s interest. Additionally, deductions for contributions towards a health scheme in Iran were not considered as perquisites chargeable to income tax. The ITAT also determined that the value of rent-free accommodation provided in Iran was not includible in the assessee&#039;s total income. The appeals were allowed, rejecting the Commissioner&#039;s contentions.</description>
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      <pubDate>Sat, 19 Dec 1981 00:00:00 +0530</pubDate>
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