1995 (8) TMI 12

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....his petition, under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Revenue has sought for a reference to this court in respect of the following question relevant to the assessment year 1978-79 : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that expenses on medical reimburseme....

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....---[1992] 197 ITR 431, wherein this court took note of the earlier decisions of this court on the question including the decision in Instalment Supply Pvt. Ltd.'s case [1984] 149 ITR 457 (Delhi). On a consideration of the ratio of the aforesaid decisions and also the provisions of section 40A(5) of the Act and also the provisions of section 40(c) of the Act this court held that the payment of c....