Calcutta H.C : Whether, on the facts and in the circumstances of the case, the reimbursement of medical expenses by the assessee to its employees is to be considered as perquisite, benefit or amenity for the purpose of s. 40(a)(v) of the IT Act, 1961 ?
High Court Of Calcutta CIT vs. Ashoka Marketing Ltd. Sections 40(a)(v), 40A(5), Rule 3, 37, 37(1), 52, 52(2) Asst. Year […]