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    <title>2010 (12) TMI 605 - ITAT, Mumbai</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that medical reimbursements did not constitute a fringe benefit subject to tax. It was established that the reimbursements were not part of the total remuneration but were treated as perquisites under specific provisions of the Income Tax Act. The Tribunal clarified that only amounts exceeding specified limits were liable to be taxed in the hands of employees, ultimately allowing the appeal and relieving the assessee from the tax liability on medical reimbursements.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that medical reimbursements did not constitute a fringe benefit subject to tax. It was established that the reimbursements were not part of the total remuneration but were treated as perquisites under specific provisions of the Income Tax Act. The Tribunal clarified that only amounts exceeding specified limits were liable to be taxed in the hands of employees, ultimately allowing the appeal and relieving the assessee from the tax liability on medical reimbursements.</description>
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      <pubDate>Fri, 03 Dec 2010 00:00:00 +0530</pubDate>
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