https://www.taxtmi.com/caselaws?id=32272 Amounts reimbursed as out-of-pocket club expenses are not includible in taxable value if they are proved to have been paid on an actual basis and satisfy the governing Board clarification; here, the documentary record was insufficient, so the inclusion question could not be finally decided. The gratuity-related claim under the welfare scheme also lacked a finding at the appellate stage, so it required fresh examination. The order was therefore set aside and the matter remanded to the adjudicating authority for verification of evidence on reimbursable expenses and reconsideration of the gratuity issue. en-us Mon, 19 Jan 2009 00:00:00 +0530 Fri, 19 Jun 2009 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32272 Amounts reimbursed as out-of-pocket club expenses are not includible in taxable value if they are proved to have been paid on an actual basis and satisfy the governing Board clarification; here, the documentary record was insufficient, so the inclusion question could not be finally decided. The gratuity-related claim under the welfare scheme also lacked a finding at the appellate stage, so it required fresh examination. The order was therefore set aside and the matter remanded to the adjudicating authority for verification of evidence on reimbursable expenses and reconsideration of the gratuity issue. Case-Laws Service Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32272