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        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.

        <h1>Perquisite exclusion: employer-paid medical treatment at approved hospital not treated as perquisite and no TDS deduction.</h1> Approval is granted to M/s Divyadrishti Eye Centre Pvt. Ltd. under the proviso and Rules 3A(1) & 3A(2) so that any sum paid by an employer for medical treatment of an employee or family member at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite; accordingly the employer shall not be liable to deduct tax at source in respect of such sums. The approval is effective from 01.01.2018 to 31.12.2020 and is subject to withdrawal for misrepresentation or non compliance with Rule 3A(1).

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