2007 (7) TMI 157

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..... end that case not covered u/s 17(2)(ii) of the Act - MP 929/1994 - - - Dated:- 10-7-2007 - A. K. PATNAIK C. J., DIPAK MISRA and K. K. LAHOTI JJ. JUDGMENT This petition was referred to the Full Bench by order dated November 7, 2005, of the learned single judge as it was contended before the learned single judge that a similar matter in Writ Petition No. 1285 of 2002 had been referred .....

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..... matter of accommodation provided by the employer to the employees and the case is not covered by section 17(2)(ii) of the Income-tax Act. 3 When the matter was taken up for hearing today, Mr. Sumit Nema, learned counsel for the petitioners submitted that in this writ petition, rule 3, as amended by the Income-tax (Twenty-second Amendment) Rules, 2001, does not apply as the case relates to a p .....

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