https://www.taxtmi.com/caselaws?id=37618 The Andhra Pradesh High Court ruled in favor of the assessee, an officer of a company, regarding the expenditure incurred on his wife during a foreign business tour. The court held that the expenditure on the wife could not be considered a perquisite to the assessee under section 17 of the Income Tax Act, as perquisites should be granted only to the employee and not to any member of the employee's family. The court distinguished this case from a previous decision and concluded that the expenditure on the wife did not constitute a benefit provided to the assessee. The court ruled in favor of the assessee, with costs awarded to the assessee. en-us Tue, 25 Oct 1977 00:00:00 +0530 Wed, 31 Mar 2010 10:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37618 The Andhra Pradesh High Court ruled in favor of the assessee, an officer of a company, regarding the expenditure incurred on his wife during a foreign business tour. The court held that the expenditure on the wife could not be considered a perquisite to the assessee under section 17 of the Income Tax Act, as perquisites should be granted only to the employee and not to any member of the employee's family. The court distinguished this case from a previous decision and concluded that the expenditure on the wife did not constitute a benefit provided to the assessee. The court ruled in favor of the assessee, with costs awarded to the assessee. Case-Laws Income Tax Tue, 25 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37618