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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: employer paid pilot licence insurance premiums are taxable as employment benefits; compensation for licence loss also taxable.</h1> Where an employer pays or reimburses insurance premia for loss of a pilot's licence, that payment is a perquisite and taxable in the pilot's hands; compensation received for loss of licence is also taxable. Completed assessments need not be reopened to tax such perquisites, and earlier contrary guidance is modified.

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