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TMI Blog2016 (9) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... erquisite” as to include range of benefits to be paid by the employer to the employees. Proviso to said sub section, however, provides that nothing in this clause shall apply to in clause (v) where any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or the treatment of any member of his family, so, however that such sum does not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2016 - - - Dated:- 18-7-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE APPELLANT : MRS MAUNA M BHATT, ADVOCATE, MUNJAL M BHATT, ADVOCATE FOR THE OPPONENT : MR MANISH J SHAH, CAVEATOR ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Leave to amend. 2. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal raising following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. According to the Revenue therefore, this amount would form part of perquisite as referred to in Section 17(2) of the Income Tax Act, 1961 ['the Act' for short] and that therefore, invited the requirement of deducting tax at source. 4. The Tribunal, by the impugned judgement, reversed the decision of the Revenue Authorities by noting that it was the the case of the Revenue that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the employee on his medical treatment or the treatment of any member of his family, so, however that such sum does not exceed ₹ 15,000/- in the previous year. Thus, reimbursement of medical expenditure actually incurred by the employee on himself or his family or upto a ceiling of ₹ 15,000/- would not be included in the term perquisite . This is precisely what are the facts in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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