1991 (2) TMI 61

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..... - 22-2-1991 - Judge(s) : D. R. DHANUKA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J.-In this reference at the instance of the assessee, the Income-tax Appel .....

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..... e 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 involved .....

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