2016 (9) TMI 963

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.... : MR MANISH J SHAH, CAVEATOR ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Leave to amend. 2. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal raising following question: "Whether the Appellate Tribunal has substantially erred in holding that the pro-rate medical allowances given by the Employer to the employees is taxable as perquisite in their h....

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....vited the requirement of deducting tax at source. 4. The Tribunal, by the impugned judgement, reversed the decision of the Revenue Authorities by noting that it was the the case of the Revenue that the employees had not actually been reimbursed such amount or that the same was excessive. Learned counsel Mr. J.P.Shah for the assessee would additionally point out that the company would obtain a dec....