https://www.taxtmi.com/caselaws?id=789590 Medical reimbursement up to Rs. 15,000 per employee per annum was held not chargeable to Fringe Benefit Tax under Section 115WB of the Income-tax Act, because a charging provision requires clear legislative authority and cannot be extended by implication. The Court noted that the proviso to Section 17(2) excludes such reimbursement from the definition of perquisite in the employee's hands, and it accepted the Karnataka High Court's view that the same amount could not be taxed as a fringe benefit in the employer's hands. The assessee therefore succeeded on the taxability issue. en-us Mon, 06 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789590 Medical reimbursement up to Rs. 15,000 per employee per annum was held not chargeable to Fringe Benefit Tax under Section 115WB of the Income-tax Act, because a charging provision requires clear legislative authority and cannot be extended by implication. The Court noted that the proviso to Section 17(2) excludes such reimbursement from the definition of perquisite in the employee's hands, and it accepted the Karnataka High Court's view that the same amount could not be taxed as a fringe benefit in the employer's hands. The assessee therefore succeeded on the taxability issue. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789590