Taxability of benefit or perquisite received from customers - ...
Section 28(iv) Income Tax Act: Cash Benefits from Customers Not Taxable as Perquisites or Benefits.
May 17, 2017
Case Laws Income Tax AT
Taxability of benefit or perquisite received from customers - section 28(iv) would not apply when the amount received is cash or is considered in terms of money - the phrase "whether convertible into money or not" would normally mean something else than money - AT
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