Sec. 17(2)

Sec. 17(2)

Rajasthan H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the order of the CIT(A) taking the view that the medical expenditure amounting to Rs.5,20,230 reimbursed to assessee being in the employment of M/s National Engineering Industries Ltd., Jaipur, was not treatable as a perquisite in the hands of the assessee under s. 17 of the IT Act, 1961 ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Raghu Sinha Sections 17(2)(iii) Asst. Year 1987-88 Y.R. Meena & Khem […]

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