https://www.taxtmi.com/caselaws?id=18338 The High Court ruled in favor of the assessee regarding the disallowance of Rs. 6,561 under section 40(c) of the Income-tax Act, 1961. The court held that the reimbursement of medical expenses to the managing director did not constitute a benefit or amenity, following established legal precedents. The court referenced Supreme Court decisions to support its conclusion that such reimbursements did not fall under the definition of perquisite, ultimately leading to a favorable outcome for the assessee. en-us Mon, 08 Jul 1996 00:00:00 +0530 Wed, 30 Sep 2009 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18338 The High Court ruled in favor of the assessee regarding the disallowance of Rs. 6,561 under section 40(c) of the Income-tax Act, 1961. The court held that the reimbursement of medical expenses to the managing director did not constitute a benefit or amenity, following established legal precedents. The court referenced Supreme Court decisions to support its conclusion that such reimbursements did not fall under the definition of perquisite, ultimately leading to a favorable outcome for the assessee. Case-Laws Income Tax Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18338