STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

TDS] [ITA No.486/2014, D.D. 14.07.2021], the Co- ordinate Bench of this Court in the context of Rule 3 of the Income Tax Rules, referring to the case of Indian - 38 - Institute of Bangalore supra, held that the assessee had made a bonafide estimate of the employees salary to value the perquisite in the form of residential accommodation provided

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI