COMMISSIONER OF INCOME TAX Vs. ROHIT MILLS LTD

JUDGEMENT

(1.) IN this reference at the instance of the Revenue, the following question is referred for our opinion for asst. yr. 1980-81: "Whether reimbursement of medical expenses and group insurance premium are to be excluded in computing disallowance under s. 40(c) of the IT Act, 1961?"

(2.) WE have heard Mrs. Mona Bhatt for Mr. Manish R. Bhatt, learned standing counsel for the Revenue. Though served, none appears for the respondent-assessee.

(3.) ACCORDINGLY, our answer to the first part of the question, regarding medical expenses, is in the negative i.e., in favour of the Revenue and against the assessee whereas our answer to the second part of the question, regarding group insurance premium, is in the affirmative i.e., in favour of the assessee and against the Revenue. The reference accordingly stands disposed of.