https://www.taxtmi.com/caselaws?id=59208 The Tribunal rejected the department's appeal regarding the treatment of medical expenses as perquisites under section 40A(5) of the Income-tax Act, 1961, citing precedent in favor of the assessee. However, the Tribunal partially allowed the appeal concerning the deduction of expenses for distributing free whisky samples, ruling that such expenses constituted entertainment expenditure under section 37(2A) of the Act, despite the sales promotion justification provided by the assessee. en-us Wed, 26 Oct 1983 00:00:00 +0530 Mon, 27 Dec 2010 11:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59208 The Tribunal rejected the department's appeal regarding the treatment of medical expenses as perquisites under section 40A(5) of the Income-tax Act, 1961, citing precedent in favor of the assessee. However, the Tribunal partially allowed the appeal concerning the deduction of expenses for distributing free whisky samples, ruling that such expenses constituted entertainment expenditure under section 37(2A) of the Act, despite the sales promotion justification provided by the assessee. Case-Laws Income Tax Wed, 26 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59208