IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1475/2006  
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 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through Mr.J.R.Goel, Advocate. 
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 versus 
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 NOBUTOMO FUJIMORI                   ..... Respondent 
 Through Mr.Prakash Kumar, Advocate. 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               08.12.2006 
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 Admit. 
 The following question of law arises: 
 1.Whether the Ld. I.T.A.T. was justified in law in deleting the addition of 
 Rs.2,70,654/- being the amount paid by the employer as contribution towards 
 pension plan outside India, made by the A.O. treating the same as perquisite in 
 the hands of the assessee within the meaning of Sec.17(2)(v) of the Act? 
 Appellant is directed to file the paper-books within three months 
 in accordance with the High Court Rules. 
 List in due course. 
 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 DECEMBER 08, 2006 
 'ac' 
 25 
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