https://www.taxtmi.com/caselaws?id=175257 The article explains how employee-related expenditure is classified for disallowance under sections 40A(5) and 40(c). Maintenance expenses on owned flats were held to fall within the disallowance framework for residential accommodation and were treated against the assessee. Commission paid to a director was included in the disallowance computation in favour of the Revenue. Reimbursement of medical expenses was not treated as salary for disallowance purposes, so that issue favoured the assessee. Remuneration paid to a managing director was governed by the specific provision applicable to that category, rather than the general provision, again favouring the assessee. The reference was answered with two issues decided for each side. en-us Mon, 08 Nov 1993 00:00:00 +0530 Mon, 16 Nov 2015 15:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175257 The article explains how employee-related expenditure is classified for disallowance under sections 40A(5) and 40(c). Maintenance expenses on owned flats were held to fall within the disallowance framework for residential accommodation and were treated against the assessee. Commission paid to a director was included in the disallowance computation in favour of the Revenue. Reimbursement of medical expenses was not treated as salary for disallowance purposes, so that issue favoured the assessee. Remuneration paid to a managing director was governed by the specific provision applicable to that category, rather than the general provision, again favouring the assessee. The reference was answered with two issues decided for each side. Case-Laws Income Tax Mon, 08 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175257