https://www.taxtmi.com/caselaws?id=61514 The appeals in the cases of S/Shri Rajinder Gupta for the assessment year 1992-93, Nohar Chand Gupta, Varinder Gupta, and Smt. Madhu Gupta were allowed as interest-free loans were not considered a benefit or perquisite under section 2(24)(iv). The appeal in the case of Rajinder Gupta for the assessment year 1996-97 was partly allowed with a direction to recompute the perquisite value of free electricity based on the correct definition of salary. en-us Wed, 15 Mar 2000 00:00:00 +0530 Thu, 13 Jan 2011 10:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61514 The appeals in the cases of S/Shri Rajinder Gupta for the assessment year 1992-93, Nohar Chand Gupta, Varinder Gupta, and Smt. Madhu Gupta were allowed as interest-free loans were not considered a benefit or perquisite under section 2(24)(iv). The appeal in the case of Rajinder Gupta for the assessment year 1996-97 was partly allowed with a direction to recompute the perquisite value of free electricity based on the correct definition of salary. Case-Laws Income Tax Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61514