https://www.taxtmi.com/caselaws?id=36642 Cash leave allowance paid directly to employees was treated as outside the expression "perquisite" for the purposes of the disallowance provisions in section 40(c)(iii) for assessment year 1968-69 and section 40(a)(v) for assessment years 1969-70 to 1971-72. The prevailing interpretation of the analogous language in section 2(6C)(iii) of the Indian Income-tax Act, 1922 confined "benefit or perquisite" to advantages other than money itself. On that basis, a cash payment made under service conditions was not subject to restriction under those provisions. en-us Mon, 16 Jun 1980 00:00:00 +0530 Tue, 23 Mar 2010 16:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36642 Cash leave allowance paid directly to employees was treated as outside the expression "perquisite" for the purposes of the disallowance provisions in section 40(c)(iii) for assessment year 1968-69 and section 40(a)(v) for assessment years 1969-70 to 1971-72. The prevailing interpretation of the analogous language in section 2(6C)(iii) of the Indian Income-tax Act, 1922 confined "benefit or perquisite" to advantages other than money itself. On that basis, a cash payment made under service conditions was not subject to restriction under those provisions. Case-Laws Income Tax Mon, 16 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36642