https://www.taxtmi.com/caselaws?id=15830 Reimbursement of medical expenses by an assessee-company to employees was not treated as expenditure resulting directly or indirectly in the provision of a benefit, amenity or perquisite for ceiling purposes under section 40A(5) of the Income-tax Act, 1961. The ruling applied the Supreme Court principle that cash payments made to employees do not fall within section 40(a)(v) or section 40A(5)(a)(ii). On that basis, the medical reimbursement was held outside the scope of section 40A(5) and could not be included in the ceiling computation; the question was answered in favour of the assessee and against the Revenue. en-us Mon, 03 Nov 1997 00:00:00 +0530 Sat, 29 Aug 2009 13:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15830 Reimbursement of medical expenses by an assessee-company to employees was not treated as expenditure resulting directly or indirectly in the provision of a benefit, amenity or perquisite for ceiling purposes under section 40A(5) of the Income-tax Act, 1961. The ruling applied the Supreme Court principle that cash payments made to employees do not fall within section 40(a)(v) or section 40A(5)(a)(ii). On that basis, the medical reimbursement was held outside the scope of section 40A(5) and could not be included in the ceiling computation; the question was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15830