https://www.taxtmi.com/caselaws?id=17148 The court held that the cash reimbursement of medical expenses to the managing director falls under section 40(c)(i) and not under section 40A(5). The claim for deduction of medical expenses was deemed premature for the assessment year 1980-81 due to lack of government approval. The court referenced previous decisions and concluded that cash medical reimbursement is a benefit to a director under section 40(c)(i). The Tribunal's decision on the prematurity of the claim was upheld, and the cash reimbursement was determined to be governed by section 40(c)(i). The case was disposed of without costs. en-us Wed, 11 Mar 1998 00:00:00 +0530 Tue, 15 Sep 2009 14:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17148 The court held that the cash reimbursement of medical expenses to the managing director falls under section 40(c)(i) and not under section 40A(5). The claim for deduction of medical expenses was deemed premature for the assessment year 1980-81 due to lack of government approval. The court referenced previous decisions and concluded that cash medical reimbursement is a benefit to a director under section 40(c)(i). The Tribunal's decision on the prematurity of the claim was upheld, and the cash reimbursement was determined to be governed by section 40(c)(i). The case was disposed of without costs. Case-Laws Income Tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17148