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    <title>1991 (6) TMI 97 - ITAT BOMBAY-D</title>
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    <description>The Tribunal ruled in favor of the revenue, determining that food expenses borne by the employer were taxable perquisites in the hands of the assessee. The decision was based on the continuous employer-employee relationship and the provisions of the Income-tax Act, 1961 regarding the taxation of benefits and facilities provided by the employer.</description>
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