https://www.taxtmi.com/caselaws?id=3411 The court upheld the constitutional validity of the latter part of clause (v) of the first proviso to section 17(2) of the Income Tax Act, 1961. It ruled that medical reimbursements exceeding Rs.15,000/- per annum are taxable perquisites. The court found no violation of Article 14 or Article 21 of the Constitution of India. As a result, all three petitions were dismissed, and the interim orders restraining the employers from treating medical reimbursements as taxable income were lifted. en-us Mon, 13 Nov 2006 00:00:00 +0530 Tue, 14 Jun 2011 04:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3411 The court upheld the constitutional validity of the latter part of clause (v) of the first proviso to section 17(2) of the Income Tax Act, 1961. It ruled that medical reimbursements exceeding Rs.15,000/- per annum are taxable perquisites. The court found no violation of Article 14 or Article 21 of the Constitution of India. As a result, all three petitions were dismissed, and the interim orders restraining the employers from treating medical reimbursements as taxable income were lifted. Case-Laws Income Tax Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3411