https://www.taxtmi.com/caselaws?id=18384 Reimbursement of medical expenses and payment of insurance premium by an employer were held not to constitute a perquisite under section 40(c), because cash allowance or reimbursement for medical expenses and house rent does not fall within sub-clauses (i) to (v) of clause (b) of Explanation 2. The court applied its earlier binding decisions and treated the proposed issue as already settled. As no live question of law remained for consideration under section 256(2), the reference petition was dismissed. en-us Wed, 23 Aug 1995 00:00:00 +0530 Wed, 30 Sep 2009 16:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18384 Reimbursement of medical expenses and payment of insurance premium by an employer were held not to constitute a perquisite under section 40(c), because cash allowance or reimbursement for medical expenses and house rent does not fall within sub-clauses (i) to (v) of clause (b) of Explanation 2. The court applied its earlier binding decisions and treated the proposed issue as already settled. As no live question of law remained for consideration under section 256(2), the reference petition was dismissed. Case-Laws Income Tax Wed, 23 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18384