1989 (9) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Judge(s)  : T. D. SUGLA., S. P. BHARUCHA  JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. - The two questions raised in this reference are : " ( 1 ) Whether, on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imbursement of medical expenses to employees of Rs. 11,028 was to be considered as perquisites for the purpose of computing the disallowance under section 40A(5) of the Income-tax Act, 1961 ? " Couns....