1989 (8) TMI 39

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.... that the Tribunal should be required to state the case and refer the following two questions of law to this court : "1. Whether, on facts and in the circumstances of the case, the learned Tribunal was right in holding that house rent allowance, reimbursement of medical expenses and conveyance allowance on holiday trip are admissible items under section 40A(5) of the Income-tax Act, 1961 ? 2. Wh....

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....erence is also made to the provision with effect from April 1, 1972. It was held by this court that the expression "benefit, amenity or perquisite" as used in the section does not include cash payment by the company. Even though the said decision in Instalment Supply's case [1984] 149 ITR 457 (Delhi) was in respect of assessment years prior to 1972, we are of the opinion that the ratio of the said....