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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Disallowance of medical expenses incurred on treatment of one of ...


Medical Expenses for Director Deemed Perquisite; Tax Deduction at Source Needed per Income Tax Act Section 17(2.

November 2, 2019

Case Laws     Income Tax     AT

Disallowance of medical expenses incurred on treatment of one of the Director - The assessee was required to deduct tax at source on the said amount of perquisite, which was part of the salary as defined u/s 17(2) - Additions confirmed.

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