https://www.taxtmi.com/caselaws?id=29342 The High Court determined that the assessee was not a resident during the assessment year 1965-66, as the flat provided by M/s. Arvind Industries Pvt. Ltd. could not be considered his dwelling place. Consequently, the assessee was entitled to exemption under section 10(4A) of the Income-tax Act, 1961. Additionally, the benefit derived from staying in the flat free of cost was not taxable under section 2(24)(iv). All questions were answered in favor of the assessee, and the Commissioner was directed to pay the costs of the reference to the assessee. en-us Sat, 17 Jul 1982 00:00:00 +0530 Fri, 12 Mar 2010 12:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29342 The High Court determined that the assessee was not a resident during the assessment year 1965-66, as the flat provided by M/s. Arvind Industries Pvt. Ltd. could not be considered his dwelling place. Consequently, the assessee was entitled to exemption under section 10(4A) of the Income-tax Act, 1961. Additionally, the benefit derived from staying in the flat free of cost was not taxable under section 2(24)(iv). All questions were answered in favor of the assessee, and the Commissioner was directed to pay the costs of the reference to the assessee. Case-Laws Income Tax Sat, 17 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29342