INDIAN OXYGEN LTD Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-1994-2-13
HIGH COURT OF CALCUTTA
Decided on February 25,1994

COMMISSIONER OF INCOME-TAX,INDIAN OXYGEN LTD Appellant
VERSUS
COMMISSIONER OF INCOME-TAX,INDIAN OXYGEN LTD. Respondents





Cited Judgements :-

SUNDARAM INDUSTRIES LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1997-11-60] [REFERRED TO]


JUDGEMENT

Ajit K.Sengupta, J. - (1.)In this reference under Section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred by the Tribunal to this court : Reference Application No. 487/(Cal) of 1087 : (At the instance of the assessee) :
"1. Whether the Tribunal was right in holding that reimbursement of medical expenses paid to the director employees in cash and hospitalisation expenses came within the purview of the expression 'remuneration, benefit or amenity' under Section 40(c) of the Income-tax Act"

(2.)Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that reimbursement of medical expenses paid in cash to its employees was 'salary' for the purpose of Section 40A(5) of the Income-tax Act ?
(3.)Whether the Tribunal was right in holding that expenses incurred on publication of the chairman's speech in newspapers and journals came within the ambit of Section 37(3A) of the Income-tax Act?


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