https://www.taxtmi.com/caselaws?id=63199 The Tribunal partly allowed the appeal, providing relief on various counts while upholding disallowances on others. The treatment of medical reimbursement and insurance as perquisites under Section 40(c) of the IT Act was ruled in favor of the assessee based on Delhi HC judgments. Relief under Section 35B for specific expenditures was granted in line with legal precedents, allowing deductions on some items and upholding disallowances on others. The Tribunal's decision was guided by established legal principles and specific case law judgments. en-us Wed, 25 Jan 1989 00:00:00 +0530 Fri, 28 Jan 2011 13:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63199 The Tribunal partly allowed the appeal, providing relief on various counts while upholding disallowances on others. The treatment of medical reimbursement and insurance as perquisites under Section 40(c) of the IT Act was ruled in favor of the assessee based on Delhi HC judgments. Relief under Section 35B for specific expenditures was granted in line with legal precedents, allowing deductions on some items and upholding disallowances on others. The Tribunal's decision was guided by established legal principles and specific case law judgments. Case-Laws Income Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63199