Case Law Details
Case Name : Gaurav Seksaria Vs. ITO (ITAT Kolkata)
Related Assessment Year : 2008- 09
Courts :
All ITAT ITAT Kolkata
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Gaurav Seksaria Vs. ITO (ITAT Kolkata)
Reimbursement of expense incurred during foreign visit to Director by Company is not taxable as Perquisite
It is not in dispute that the assessee employee had not claimed any expenditure as deduction which were incurred by him through credit card during his foreign travel. He incurred expenses through credit cards and the same were reimbursed to him by the company M/s Govind Steel Co. Ltd. Moreover, the said expenses were included in the FBT retu
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