https://www.taxtmi.com/caselaws?id=70480 The Tribunal upheld the Commissioner of Income Tax's order that reimbursement of medical expenses exceeding Rs. 5000 per annum should be treated as perquisites for the assessment years 1983-84 and 1984-85. The Tribunal affirmed the Commissioner's jurisdiction under section 263 to revise the assessment orders and clarified that the order was within the extended limitation period. The appeals were dismissed, emphasizing the importance of adhering to the relevant Circulars in determining the assessability of medical reimbursements as perquisites. en-us Thu, 14 Jan 1988 00:00:00 +0530 Sat, 16 Apr 2011 13:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70480 The Tribunal upheld the Commissioner of Income Tax's order that reimbursement of medical expenses exceeding Rs. 5000 per annum should be treated as perquisites for the assessment years 1983-84 and 1984-85. The Tribunal affirmed the Commissioner's jurisdiction under section 263 to revise the assessment orders and clarified that the order was within the extended limitation period. The appeals were dismissed, emphasizing the importance of adhering to the relevant Circulars in determining the assessability of medical reimbursements as perquisites. Case-Laws Income Tax Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70480