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    <title>2001 (3) TMI 63 - CALCUTTA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=14195</link>
    <description>The court ruled in favor of the petitioner, holding that the recovery of tax on perquisites for supplying furniture at a concessional rate was unjustified. The court emphasized that the employer did not provide any concession in rent compared to other employees, thus negating the imposition of tax on perquisites. The respondent bank was directed to cease deducting any amount other than the standard deduction and make adjustments for previous deductions. The writ petition was upheld, and no costs were awarded to any party. All parties were instructed to comply with the court&#039;s decision.</description>
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    <pubDate>Fri, 02 Mar 2001 00:00:00 +0530</pubDate>
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      <title>2001 (3) TMI 63 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14195</link>
      <description>The court ruled in favor of the petitioner, holding that the recovery of tax on perquisites for supplying furniture at a concessional rate was unjustified. The court emphasized that the employer did not provide any concession in rent compared to other employees, thus negating the imposition of tax on perquisites. The respondent bank was directed to cease deducting any amount other than the standard deduction and make adjustments for previous deductions. The writ petition was upheld, and no costs were awarded to any party. All parties were instructed to comply with the court&#039;s decision.</description>
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      <pubDate>Fri, 02 Mar 2001 00:00:00 +0530</pubDate>
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