https://www.taxtmi.com/caselaws?id=11713 The court ruled in favor of the Revenue, holding that the medical reimbursement of Rs. 5,20,230 should be treated as a perquisite under section 17(2) of the Income-tax Act, 1961. The court emphasized the need to consider specific circumstances and relevant provisions of the law when determining the taxability of reimbursements to employees, particularly in cases involving medical expenses incurred domestically and internationally. en-us Wed, 16 Apr 2003 00:00:00 +0530 Sat, 06 Feb 2010 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11713 The court ruled in favor of the Revenue, holding that the medical reimbursement of Rs. 5,20,230 should be treated as a perquisite under section 17(2) of the Income-tax Act, 1961. The court emphasized the need to consider specific circumstances and relevant provisions of the law when determining the taxability of reimbursements to employees, particularly in cases involving medical expenses incurred domestically and internationally. Case-Laws Income Tax Wed, 16 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11713