https://www.taxtmi.com/caselaws?id=13178 Reimbursement of medical benefit paid to a managing director was treated as falling within the disallowance provision, while cash house rent allowance was held outside its scope because cash payments do not, by themselves, constitute a benefit, amenity or perquisite in the relevant sense. Cash payment of special duty allowance to employees was likewise held not liable to disallowance, as the provision targets non-cash or third-party benefit structures rather than direct employee payments. Expenditure on legal proceedings connected with tax liability was held deductible, and the Tribunal's allowance of the claim was upheld. en-us Mon, 20 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 18:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13178 Reimbursement of medical benefit paid to a managing director was treated as falling within the disallowance provision, while cash house rent allowance was held outside its scope because cash payments do not, by themselves, constitute a benefit, amenity or perquisite in the relevant sense. Cash payment of special duty allowance to employees was likewise held not liable to disallowance, as the provision targets non-cash or third-party benefit structures rather than direct employee payments. Expenditure on legal proceedings connected with tax liability was held deductible, and the Tribunal's allowance of the claim was upheld. Case-Laws Income Tax Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13178