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2015 (2) TMI 768 - PUNJAB AND HARYANA HIGH COURTDisallowance of Medical expenses of a Director - Held that:- As relying on Porritts & Spencer (Asia) Ltd. Vs. Commissioner of Income Tax [2008 (9) TMI 918 - PUNJAB & HARYANA HIGH COURT] 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. - Decided against revenue. Disallowance of Camp Office expenses - Directors' Wives accompanying their husbands on business tours - Tribunal deleted addition - Held that:- nce the Tribunal has recorded a finding of fact that the wives of the Directors had accompanied their husbands on business tour, therefore, such finding of fact does give rise to any substantial question of law. See Ram Bahadur Thakur Ltd. Vs. CIT [2003 (1) TMI 66 - KERALA High Court] and CIT Vs. Bhor Industries P. Ltd. (2005 (8) TMI 75 - BOMBAY High Court) - Decided against revenue.
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