https://www.taxtmi.com/caselaws?id=12959 The court ruled in favor of the Revenue and against the assessee regarding the allowability of medical benefits and house rent allowance for managing directors under section 40(c) of the Act. The court also held in favor of the Revenue in considering house rent allowance for company employees under section 40A(5) of the Act. Additionally, the court determined that the limits under rule 6D should be applied with reference to each trip of an individual employee, not grouped together, aligning with decisions from the Andhra Pradesh and Punjab and Haryana High Courts. en-us Tue, 06 Feb 2001 00:00:00 +0530 Mon, 25 May 2009 15:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12959 The court ruled in favor of the Revenue and against the assessee regarding the allowability of medical benefits and house rent allowance for managing directors under section 40(c) of the Act. The court also held in favor of the Revenue in considering house rent allowance for company employees under section 40A(5) of the Act. Additionally, the court determined that the limits under rule 6D should be applied with reference to each trip of an individual employee, not grouped together, aligning with decisions from the Andhra Pradesh and Punjab and Haryana High Courts. Case-Laws Income Tax Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12959