1997 (11) TMI 23

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....nce of the Department, the Income-tax Appellate Tribunal has stated a case and referred the following common question of law for our consideration under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the monetary payments made by the assessee-company to its employees by way of reimbur....

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.... payments made by the assessee to its employees by way of reimbursement of medical expenses incurred by them would not represent the expenditure resulting directly or indirectly in the provision of any benefit or amenity to the said employees under section 40A(5) of the Act. Aggrieved by the order of the Appellate Tribunal, the Revenue has sought for and obtained a reference on the common quest....