https://www.taxtmi.com/caselaws?id=58276 The tribunal held that the entrance fees and subscription paid by the employer for the assessee's club memberships are perquisites under section 17(2)(iii) of the Income-tax Act, 1961. The Commissioner (Appeals) erred in deleting these amounts from the taxable income. The tribunal set aside the order of the Commissioner (Appeals) and restored the order of the ITO, thereby allowing the departmental appeal. en-us Tue, 09 Sep 1986 00:00:00 +0530 Sat, 18 Dec 2010 12:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58276 The tribunal held that the entrance fees and subscription paid by the employer for the assessee's club memberships are perquisites under section 17(2)(iii) of the Income-tax Act, 1961. The Commissioner (Appeals) erred in deleting these amounts from the taxable income. The tribunal set aside the order of the Commissioner (Appeals) and restored the order of the ITO, thereby allowing the departmental appeal. Case-Laws Income Tax Tue, 09 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58276