https://www.taxtmi.com/caselaws?id=5514 The Court held that cash payments made by an assessee to employees for house rent allowance, conveyance allowance, and medical reimbursement do not constitute "perquisites" under sections 40(a)(v) and 40A(5) of the Income-tax Act. The Delhi High Court dismissed the Revenue's application, affirming that such cash payments are considered as salary and not perquisites. The Court's decision aligned with previous rulings from various High Courts, leading to the dismissal of the appeals without costs. en-us Tue, 12 Mar 1996 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5514 The Court held that cash payments made by an assessee to employees for house rent allowance, conveyance allowance, and medical reimbursement do not constitute "perquisites" under sections 40(a)(v) and 40A(5) of the Income-tax Act. The Delhi High Court dismissed the Revenue's application, affirming that such cash payments are considered as salary and not perquisites. The Court's decision aligned with previous rulings from various High Courts, leading to the dismissal of the appeals without costs. Case-Laws Income Tax Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5514