https://www.taxtmi.com/caselaws?id=66351 Perquisites cannot be added to income from other sources unless the Act specifically authorises such inclusion under the relevant charging provisions, such as section 17(2) for salary or section 28(iv) for business income. Where the Managing Director's remuneration was assessed under income from other sources, medical reimbursement, leave travel assistance, electricity and water charges, and chauffeur-driven car expenses were treated as reimbursements rather than taxable perquisites. In any event, corresponding expenditure deductions would be available under section 57. The additions as perquisites were therefore not sustainable, and relief was granted to the assessee. en-us Tue, 26 Dec 1989 00:00:00 +0530 Wed, 23 Feb 2011 17:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66351 Perquisites cannot be added to income from other sources unless the Act specifically authorises such inclusion under the relevant charging provisions, such as section 17(2) for salary or section 28(iv) for business income. Where the Managing Director's remuneration was assessed under income from other sources, medical reimbursement, leave travel assistance, electricity and water charges, and chauffeur-driven car expenses were treated as reimbursements rather than taxable perquisites. In any event, corresponding expenditure deductions would be available under section 57. The additions as perquisites were therefore not sustainable, and relief was granted to the assessee. Case-Laws Income Tax Tue, 26 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66351