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1996 (3) TMI 6 - SUPREME COURT
Payments in cash to its employees on account of house rent allowance, conveyance allowance and medical reimbursement - assessee's contention that cash payments cannot be treated as "perquisites" for the purpose of and within the meaning of section 40A(5), is accepted - held that payments made in cash by an assessee to its employees are not comes u/s 40(a)(v) & 40A(5)
