https://www.taxtmi.com/caselaws?id=31398 The High Court dismissed the revenue's appeal challenging the Tribunal's decision to exclude medical expenses from the MLA's income. It was held that medical reimbursements received by the MLA were not taxable under the head "Income from Salary" but under "Income from other sources." The Court clarified that the remuneration received by MLAs and MPs cannot be considered as salary under Section 15 as they are elected, not employed, officials. Therefore, the appeal was dismissed as the impugned order was deemed legally sound. en-us Thu, 28 Aug 2008 00:00:00 +0530 Wed, 12 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31398 The High Court dismissed the revenue's appeal challenging the Tribunal's decision to exclude medical expenses from the MLA's income. It was held that medical reimbursements received by the MLA were not taxable under the head "Income from Salary" but under "Income from other sources." The Court clarified that the remuneration received by MLAs and MPs cannot be considered as salary under Section 15 as they are elected, not employed, officials. Therefore, the appeal was dismissed as the impugned order was deemed legally sound. Case-Laws Income Tax Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31398