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Taxation of succession fee - value of any benefit or perquisite in the hands of Directors - the assessee...

Taxation of succession fee - value of any benefit or perquisite in the hands of Directors - the assessee has no obligation to make any payment towards success fee paid to Barclays, hence, it cannot be held that the assessee got any benefit from the success fee paid by the TMPPL as observed by the CIT(A) - No additions. .....

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