9911796707
TMI Blog1995 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Revenue has sought for a reference to this court in respect of the following question relevant to the assessment year 1978-79 : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that expenses on medical reimbursement at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 ITR 431, wherein this court took note of the earlier decisions of this court on the question including the decision in Instalment Supply Pvt. Ltd.'s case [1984] 149 ITR 457 (Delhi). On a consideration of the ratio of the aforesaid decisions and also the provisions of section 40A(5) of the Act and also the provisions of section 40(c) of the Act this court held that the payment of cash allowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is court has further held that the payment in cash made by the employer to an employee by way of reimbursement does not fall under sub-clauses (i) to (v) of clause (b) of Explanation 2, and that being so the payment in question cannot be regarded as a perquisite at all. It is not disputed before us that the question raised in the present petition is concluded by the aforesaid decisions of this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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