1991 (2) TMI 61

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.... -<br>Income Tax<br>Judge(s)&nbsp; : D. R. DHANUKA., T. D. SUGLA&nbsp; JUDGMENT The judgment of the court was delivered by T. D. SUGLA J.-In this reference at the instance of the assessee, the Inco....

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....reements are perquisites ? 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 28,334 should be disallowed under section 40A(5) of the Income-tax Act ?" The assessment year....