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2010 (12) TMI 605 - AT - Income TaxAddition - value of fringe benefit - medical reimbursements - The undisputed fact in this case is that the assessee, w.e.f. 1st April, 2002 is paying a flat amount by way of a "medical advance" through the salary every month - it is clear that where perquisites/benefits which are fully attributable to the employee and are taxed in their hands, would be continued to be taxed under the existing provisions of s. 17(2) of the Act - Only where bills have been produced by the employee to the employer it was a case of reimbursement and to the extent of the benefit given in s. 17(2) proviso (v) the employee need not pay tax - It is only a case where a benefit above a certain specified amount only is liable to be taxed in the hands of the employee - Decided in favour of the assessee
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