https://www.taxtmi.com/caselaws?id=20642 Cash benefits arising from the employer-employee relationship may be treated as salary for disallowance under sections 40A(5) and 40(c), even where they are not perquisites. The inclusive definition of salary and the concept of "profits in lieu of salary" can cover cash reimbursement of medical expenses paid by an employer. House rent allowance paid in cash is likewise includible in salary, with section 10(13A) operating only to the extent of statutory exemption. Later legislative amendments and circulars did not alter the position for the assessment year discussed. en-us Fri, 27 Mar 1992 00:00:00 +0530 Mon, 16 Nov 2009 12:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20642 Cash benefits arising from the employer-employee relationship may be treated as salary for disallowance under sections 40A(5) and 40(c), even where they are not perquisites. The inclusive definition of salary and the concept of "profits in lieu of salary" can cover cash reimbursement of medical expenses paid by an employer. House rent allowance paid in cash is likewise includible in salary, with section 10(13A) operating only to the extent of statutory exemption. Later legislative amendments and circulars did not alter the position for the assessment year discussed. Case-Laws Income Tax Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20642