https://www.taxtmi.com/caselaws?id=468002 Medical reimbursement paid by an employer for treatment in an unapproved hospital is not liable to fringe benefit tax under Section 115WB(3) where the reimbursed amount does not exceed the threshold taxable in the employee's hands under Section 17(2). The statutory scheme prevails over a contrary Board Circular, which cannot expand taxability beyond the Act. On the same non-taxability basis, a revisionary order under Section 263 cannot be sustained because the assessment is neither erroneous nor prejudicial to the interests of the Revenue. The article thus states the governing tax treatment of such reimbursements and the limits of revisionary jurisdiction. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 10 Apr 2026 17:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468002 Medical reimbursement paid by an employer for treatment in an unapproved hospital is not liable to fringe benefit tax under Section 115WB(3) where the reimbursed amount does not exceed the threshold taxable in the employee's hands under Section 17(2). The statutory scheme prevails over a contrary Board Circular, which cannot expand taxability beyond the Act. On the same non-taxability basis, a revisionary order under Section 263 cannot be sustained because the assessment is neither erroneous nor prejudicial to the interests of the Revenue. The article thus states the governing tax treatment of such reimbursements and the limits of revisionary jurisdiction. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468002