https://www.taxtmi.com/caselaws?id=67947 The Tribunal upheld the disallowance of medical reimbursement expenses as perquisite under section 40A (5) of the IT Act. It clarified that orders between different appellate authorities do not merge unless the matter is disputed before them. The Tribunal determined that reimbursement of medical expenses does not constitute a perquisite but may be subject to restrictions under the law. The appeal was dismissed as the order of the Income Tax Appellate Tribunal was deemed not erroneous or prejudicial to the Revenue's interests. en-us Fri, 12 Dec 1986 00:00:00 +0530 Tue, 15 Mar 2011 18:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67947 The Tribunal upheld the disallowance of medical reimbursement expenses as perquisite under section 40A (5) of the IT Act. It clarified that orders between different appellate authorities do not merge unless the matter is disputed before them. The Tribunal determined that reimbursement of medical expenses does not constitute a perquisite but may be subject to restrictions under the law. The appeal was dismissed as the order of the Income Tax Appellate Tribunal was deemed not erroneous or prejudicial to the Revenue's interests. Case-Laws Income Tax Fri, 12 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67947