1997 (7) TMI 76

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..... the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, along with the statement of the case, for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in excluding the addition of Rs. 3,000 as perquisite on the ground that personal use of the car of the company by the assessee was unauthorised ?" The Income-tax Officer, while making the assessm .....

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..... me-tax Act, 1961, which clearly showed that he had been provided with conveyance by the company. He calculated the perquisite value of the use of the car at Rs. 5,587. The Appellate Assistant Commissioner considered the facts and was of the view that the perquisite value of the use of the car could be taken at Rs. 3,000 and allowed a relief of Rs. 2,587 to the assessee. In further appeal befor .....

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