https://www.taxtmi.com/caselaws?id=18007 The High Court directed the Income-tax Appellate Tribunal to reconsider the issues related to the application of Rule 3(c)(ii) and the deductibility of amalgamation expenses afresh, in accordance with the observations made. The court ruled that the reimbursement of medical expenses should not be treated as a perquisite subject to the ceiling under section 40A(5), thus favoring the assessee on this point. en-us Wed, 13 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 11:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18007 The High Court directed the Income-tax Appellate Tribunal to reconsider the issues related to the application of Rule 3(c)(ii) and the deductibility of amalgamation expenses afresh, in accordance with the observations made. The court ruled that the reimbursement of medical expenses should not be treated as a perquisite subject to the ceiling under section 40A(5), thus favoring the assessee on this point. Case-Laws Income Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18007