https://www.taxtmi.com/caselaws?id=34052 The High Court upheld the Income-tax Appellate Tribunal's decision in favor of the assessee concerning the treatment of medical expenses and perquisites under the Income-tax Act. However, the court ruled against the assessee on the deduction for surtax payable under the Companies Surtax Act, citing precedents. Additionally, the court sided with the Revenue in disallowing the claim of investment allowance for roads constructed within the factory premises, determining that roads did not qualify as plant for investment allowance under section 32A. en-us Tue, 30 Sep 2008 00:00:00 +0530 Thu, 09 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34052 The High Court upheld the Income-tax Appellate Tribunal's decision in favor of the assessee concerning the treatment of medical expenses and perquisites under the Income-tax Act. However, the court ruled against the assessee on the deduction for surtax payable under the Companies Surtax Act, citing precedents. Additionally, the court sided with the Revenue in disallowing the claim of investment allowance for roads constructed within the factory premises, determining that roads did not qualify as plant for investment allowance under section 32A. Case-Laws Income Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34052