1989 (9) TMI 70

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..... Act, 1961, the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 3,600 was includible in the income of the assessee under section 28(iv) of the Income-tax Act, 1961 ?" The material facts giving rise to thi .....

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..... id not amount to perquisites under section 28(iv) of the Act. The Tribunal, however, held that a sum of Rs. 3,600 only was liable to be included in the income of the assessee. In this view of the matter, the Tribunal partly allowed the appeal. Aggrieved by the order passed by the Tribunal, the assessee sought reference and it is at the instance of the assessee that the aforesaid question of law ha .....

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