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        Income Tax

        1995 (8) TMI 12 - HC - Income Tax

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        High Court dismisses petition on medical reimbursement and insurance premium treatment under Income-tax Act The High Court dismissed the petition under section 256(2) of the Income-tax Act, 1961, regarding the treatment of medical reimbursement and insurance ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            High Court dismisses petition on medical reimbursement and insurance premium treatment under Income-tax Act

                            The High Court dismissed the petition under section 256(2) of the Income-tax Act, 1961, regarding the treatment of medical reimbursement and insurance premium as perquisites for computing disallowances under section 40(c) of the Act. The court held that cash allowance for medical expenses is not a perquisite based on previous decisions, including CIT v. Shriram Refrigeration Industries Ltd. The petition was dismissed as the question raised was considered academic.


                            The High Court dismissed the petition under section 256(2) of the Income-tax Act, 1961, regarding the treatment of medical reimbursement and insurance premium as perquisites for computing disallowances under section 40(c) of the Act. The court held that cash allowance for medical expenses is not a perquisite based on previous decisions, including CIT v. Shriram Refrigeration Industries Ltd. The petition was dismissed as the question raised was considered academic.
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