M/S. Life Insurance Corporation Of ... vs The Income Tax Officer, (Tds)- Ward, ... on 21 January, 2021
It was submitted by the Ld.Counsel that even after insertion
of clause (2D) to section 192, in the absence of specific
requirement under Rule 26C to collect evidence in respect of
Medical expenses, the employer is not obliged to collect
evidence/proof from the employee with respect to medical
reimbursement that falls under clause (v) of Proviso to
section 17(2). Reliance was placed on decision of Hon'ble
Supreme Court in case of CIT vs.ITI Ltd (supra) and ACIT vs
L&T Ltd(supra).