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TMI Blog1989 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... section 256(1) of the Income-tax Act, 1961 ("the Act") : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the reimbursement of medical expenses by the assessee to its employees did not result in the provision of any benefit, amenity or perquisite within the meaning of section 40(a)(v) of the Income-tax Act, 1961, and is not liable to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross amount of dividend received by the assessee and in remanding the case on that ground ?" Question No. 1 has been referred at the instance of the Revenue and questions Nos. 2 and 3 have been referred at the instance of the assessee under section 256(1). So far as question No. 1 is concerned, the dispute is about the deductibility of reimbursement of medical expenses provided by the assessee-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this court which has been followed by the other Benches of this court in a number of cases, we answer question No. 1 in the affirmative and in favour of the assessee. So far as question No. 2 is concerned, the same is not pressed and, therefore, we decline to answer question No.2. So far as question No. 3 is concerned, since the case has gone back on remand, the assessee does not want to press t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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