2004 (4) TMI 54
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....ng before the Commissioner of Income-tax against the order of assessment. The main question involved in this case is as to whether due to non-deposit of tax with regard to the perquisites given by the company to its employees, action can be taken against the company in terms of amended rule 3. As the matter is pending before the appellate authority, it will not be proper for this court to expre....


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