https://www.taxtmi.com/caselaws?id=15171 Cash house rent allowance paid to a managing director was treated as remuneration for the statutory ceiling under section 40(c), while cash house rent allowance and medical reimbursement paid to executives were treated as part of salary for computing disallowance under section 40A(5). The analysis rejects the earlier view that such cash payments were outside the ceiling, stating that they must be included in the relevant statutory limits. The note records that the question was answered against the taxpayer and in favour of the Revenue. en-us Tue, 21 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 15:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15171 Cash house rent allowance paid to a managing director was treated as remuneration for the statutory ceiling under section 40(c), while cash house rent allowance and medical reimbursement paid to executives were treated as part of salary for computing disallowance under section 40A(5). The analysis rejects the earlier view that such cash payments were outside the ceiling, stating that they must be included in the relevant statutory limits. The note records that the question was answered against the taxpayer and in favour of the Revenue. Case-Laws Income Tax Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15171