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    <title>Electricity expenses for Directors&#039; residences should be taxed as a perquisite, not disallowed for the company.</title>
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    <description>Disallowance on account of electricity expenses of Directors’ residence - personal use by Directors, expenditure cannot be disallowed in the hands of the assessee company although the claim may be added in the hands of the concerned Directors/ employees as perquisite- AT</description>
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