Tax Paid on Perquisite: No Exemption Claimed, No Disallowance u/s 40(a)(v) of the Income Tax Act.

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....Addition u/s 40(a)(v) - ‘Tax’ on ‘Tax perquisite’ - Assessee has paid tax on tax and not claimed exemption u/s 10(10CC) - Therefore there can not be any disallowance u/s 40(a)(v).....