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2007 (7) TMI 261 - DELHI HIGH COURTAssessee had incurred certain expenses for his medical treatment and the expenses were reimbursed to him in cash by his employer. According to the Revenue, this represented a benefit derived by the assessee and was his income within the meaning of Sec. 2(24)(iv) - Tribunal was not justified in holding that reimbursement of medical expenses in the form of payment represented a 'benefit' liable to tax” – held that cash payments towards medical reimbursement not comes in scope of Section 2(24)(iv)
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