1991 (3) TMI 38

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....tion 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question : "Whether, on the facts and circumstances of the applicant's case, the Income-tax Appellate Tribunal was justified in confirming the enhancement of perquisite for the use of residential accommodation in the assessee's case ?" The assessee is an individual. His income comprised income from salary and shar....