In the result, appeal of the assessee is allowed
Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, Dcit, G1, Smr Devmuk Cpc, Sy. No.97/104, 9Th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. Pan : Aozps 7209 E Appellant Respondent Assessee By : Shri. Bharath Shetty, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel. Date Of Hearing : 17.05.2023 Date Of Pronouncement : 25.05.2023
80D, the net taxable income was shown as Rs.15,06,451/-. During the course of processing of return under section 143(1)(a) of the Act wherein disallowances were made which is as under: i. Value of perquisites under section 17(2) of the Act - Rs.12,335/- (twice considered) ii. HRA exemption under section 10(13A) of Rs.1