2015 (2) TMI 768

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....pondent : Mr. Aalok Mittal, Advocate JUDGMENT HEMANT GUPTA, J. (ORAL) The Revenue is in appeal under Section 260 A of the Income Tax Act, 1961 (for short 'the Act') aggrieved against the order passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the Tribunal') on 12.05.1998 relating to the assessment year 1988-89. The Revenue - appellant has raised the fol....

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....r the respondent-assessee relies upon a judgment of this Court in Porritts & Spencer (Asia) Ltd. Vs. Commissioner of Income Tax (2008) 175 Taxman 533, wherein it has been held that the medical reimbursement expenses are part of the salary covered under Section 40A(5) of the Income Tax Act, 1961. In view of the said decision, the first substantial question of law does not arise for consideration....