1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Employee medical reimbursements not taxable as perquisites under Income-tax Act</h1> The High Court of Bombay held that medical expenses reimbursed by the assessee to its employees are not 'perquisites' for tax purposes under section ... Business Expenditure, Disallowance, Perquisite The High Court of Bombay ruled that medical expenses reimbursed by the assessee to its employees should not be considered as 'perquisites' for tax purposes under section 40(a)(v) of the Income-tax Act, 1961. The decision was based on the court's previous ruling in CIT v. Indokem Pvt. Ltd. [1981] 132 ITR 125.