https://www.taxtmi.com/caselaws?id=25985 Cash reimbursements made to employees for actual house rent, medical expenses, and salaries of gardeners and watch and ward staff were not treated as a benefit, amenity or perquisite for disallowance under section 40(c)(iii)/40(a)(v) of the Income-tax Act, 1961. Relying on the Tribunal's factual findings and the prevailing view, the court held that reimbursement of actual expenditure in cash does not itself fall within the disallowance provision, so the amounts were excluded from the computation. en-us Sun, 06 Jun 1982 00:00:00 +0530 Tue, 02 Feb 2010 11:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25985 Cash reimbursements made to employees for actual house rent, medical expenses, and salaries of gardeners and watch and ward staff were not treated as a benefit, amenity or perquisite for disallowance under section 40(c)(iii)/40(a)(v) of the Income-tax Act, 1961. Relying on the Tribunal's factual findings and the prevailing view, the court held that reimbursement of actual expenditure in cash does not itself fall within the disallowance provision, so the amounts were excluded from the computation. Case-Laws Income Tax Sun, 06 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25985