RAOUL THACKERSEY,MUMBAI vs. DCIT 12(1), MUMBAI
Appeal is partly allowed in above terms
ITA 1262/MUM/2017[2011-12]Status: DisposedITAT Mumbai22 Jul 2024AY 2011-12
Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal
For Appellant: Shri K. GopalFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 14A
mind to the decisions relied upon. It is evident from the factual matrix that the addition made of Rs.1.95 crore as perquisite under section 17(2)(iii) of the Act was on the reasoning that the assessee has
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received a benefit in lieu of salary, since ... concluded that the difference between the stamp duty value and actual sale consideration is a benefit given to the assessee as per section 17(2)(iii) of the Act. However, there is nothing on record, either in the assessment proceeding or in the order of the first appellate authority
