https://www.taxtmi.com/caselaws?id=15171 Cash house rent allowance paid to a managing director is treated as remuneration when applying the statutory ceiling on allowable expenditure. For executives, cash house rent allowance and medical reimbursement, although not perquisites, form part of salary for computing the applicable disallowance ceiling. These cash payments must therefore be included in determining the limits under the Income-tax Act, rather than excluded on the basis that they are not perquisites. 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 is treated as remuneration when applying the statutory ceiling on allowable expenditure. For executives, cash house rent allowance and medical reimbursement, although not perquisites, form part of salary for computing the applicable disallowance ceiling. These cash payments must therefore be included in determining the limits under the Income-tax Act, rather than excluded on the basis that they are not perquisites. Case-Laws Income Tax Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15171