Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (8) TMI 132 - ITAT MADRAS-CExtract: .......ts order dt. 29th July, 1978 held that u/s 40(c) read with s. 40A(5) reimbursement of medical expenses, though it is not a perquisite in the case of an employee, nevertheless forms part of the salary of a director-cum-employee. Following this decision we would uphold the Commr rsquo s view. 3. In the result the assessee rsquo s appeal is dismissed.
|