https://www.taxtmi.com/caselaws?id=21751 The High Court affirmed the Tribunal's decisions in favor of the assessee on all three issues. The expenses on repairs and maintenance of bungalows were not considered perquisites. The income from transporting ONGC's crude oil was deemed attributable to the priority industry. The assessee was entitled to relief under section 80-I for the income earned from transporting ONGC's crude oil. No costs were ordered. en-us Tue, 04 Jul 1989 00:00:00 +0530 Fri, 27 Nov 2009 14:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21751 The High Court affirmed the Tribunal's decisions in favor of the assessee on all three issues. The expenses on repairs and maintenance of bungalows were not considered perquisites. The income from transporting ONGC's crude oil was deemed attributable to the priority industry. The assessee was entitled to relief under section 80-I for the income earned from transporting ONGC's crude oil. No costs were ordered. Case-Laws Income Tax Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21751