DKTAZILANOM9909
22 January 2015 at 21:29
My query is on the Income Tax exemption on medical treatment.
Case-1
Sec 5.3.14 : Under section 17 of the IT Act, exemption from tax will also be available in respect of:-
(d) reimbursement, by the employer, of the amount spent by an employee in obtaining medical treatment for himself or any member of his family from any doctor, not exceeding in the aggregate Rs.15,000/- in an year;
Case-2
Hon’ble Mumbai ITAT has in the case of Mr. Rajkamal R. Bajaj c/s ACIT has held that Reimbursement of a medical expense is not
perquisite u/s 17(2) of the Act. Brief facts of the case are that The assessee received a sum of Rs.90,090/- towards reimbursement of
medical expenses from the company M/s Bajaj Consultants Pvt. Ltd., wherein, he is a Director and claimed the same as exempt u/s 17(2)
of the Act. The ld. Assessing Officer in view of section 17(2)(vi) brought to tax by treating it as perquisite under the head income from salary
and taxed accordingly.
The Ld CIT(A) restricted the exemption available u/s 17(2)(vi) of the Act amounting to Rs.15,000/- in place of actual expenses incurred at
Rs.90,090/-, while calculating income under the head “income from salary” The claim of the assessee is that the assessee was admitted in
the hospital to carry out angioplasty (angiography). The assessee also submitted the bills of hospital in support of its claim. The expenses
were first incurred by the assessee for treatment of Coronary Angiography cost in Rs.90,090/- and claimed as medical reimbursement as
per the provision of section 17(2), while computing the salary income. In view of these facts, the Hon’ble ITAT held that it is allowable
expenses and cannot be said to be perquisite u/s 17(2) of the Act and allowed the appeal of the assessee.
We are working in a PSU under central govt. Here for any type of medical reimbursement if treatment done in private hospitals ( not approved by our Employer) exceeding Rs. 15000.00 our employer put it in the head of medical perquisite as per IT rule in case-1.
My question is that shall we get relief of medical perquisite as per case-2 judgement?
regards,
TAPAN DAS
ravimehta
22 January 2015 at 21:23
Dear Sir,
I am working in a indian organisation from almost six months. My salary comes on 7 of every month but my company has not released my last month salary now its almost time to come another month of salary. When i asked them the reason then they said becuase of you poor performance they hold my salary. In this case can i lodge a complaint against y company where i am working for salary matter. kindly help
Athi Vishal HD
22 January 2015 at 21:03
Respected Sir/Madam,
My wife has lost her memory completely, she is physically and mentally abnormal due to the side effect after outcome of suicide attempt(hanging herself). Now she is living with her parents. My in-laws filed a case against me u/s 498(A), case is under trail in court.
My twins girl childs(4 years) are with my in-laws.
How can I take back my childs from in-laws?
please advise me?
ritesh
22 January 2015 at 20:55
DEAR SIR
I AM RITESH KUMAR (22) FROM BHAGALPUR BIHAR.
MY GRANDFATHER HAD SOME AGRI_LANDS.AFTER THE DEATH OF MY GRANDFATHER, MY FATHER WAS THE OWNER OF THAT LAND AND MY FATHER HAD DONE THE MUTATION OF THAT LAND BY HIS NAME, BUT LAST YEAR MY FATHER HAD DIED. AFTER HIS DEATH, MY YOUNGER BROTHER
(20YR) AND MY MOTHER ALSO TRYING TO SELL THE LAND WITHOUT MY NOTIFICATION OR PERMISSION.
AND NOW THEY (MOTHER & BROTHER) HAD SOLD A PIECE OF LAND WITHOUT MY PERMISSION.
WHAT SHOULD I DO ?
IS IT POSSIBLE FOR MY MOTHER AND BROTHER TO SELL MY FATHER'S OR (GRAND FATHER'S)PROPERTY WITHOUT MY PERMISSION ?
WHERE TO FILE A COMPLAINT FOR CANCELLATION OF REGISTRY FOR THAT LAND.
I NEED YOUR ADVICE.
PLEASE GIVE A PROPER ATTENTION ON IT.
WARM REGARDS
RITESH KUMAR
kumarriteshbca@gmail.com
..................................................
DEAR SIR
MANY MANY THANKS FOR YOUR VALUABLE GUIDANCE.
BUT I WANT TO SAY TO ALL THE EXPERTS WHO GAVE THEIR VALUABLE OPINION THAT "THE PROPERTY IS NOT DEMARCATED" IT IS A JOINT PROPERTY AND ALSO "MY FATHER HAD NOT LEFT ANY WILL". AND WE ARE ONLY THREE MEMBER IN OUR FAMILY, ME,MY BROTHER AND MY MOTHER.
SO ACCORDING TO THIS CONDITION, ARE THEY ABLE TO SELL THE PROPERTY INDEPENDTLY.
IF YES,
THEN CAN I SELL THE PROPERTY OF MY SHARE ? WITHOUT ASKING THEM.
PLEASE SUGGEST ME.
AND LAST.
TODAY I HAD MET A LOCAL LAWYER FOR THAT CASE,HE SAID ME TO COLLECT THE INFORMATION FOR THAT PLOT WHICH HAS TO BE SOLD BY THEM AND I HAVE COLLECTED THE INFO FROM REGISTRY OFFICE.AFTER THAT THE LAWYER SAID ME THAT HE IS GOING TO SENT A NOTICE TO CIRCLE OFFICER (CO)OR DCLR OFFICE OF MY BLOCK TO STOP THE MUTATION PROCESS OF THAT LAND AND AFTER THAT HE WILL FILE A SUIT FOR PARTITION.
AM I GOING IN RIGHT WAY OR NOT.
PLAESE GUIDE ME.
WARM REGARDS
RITESH
Ayaskanta Mohanty
22 January 2015 at 20:46
Hi
I have not received the car registration certificate yet. As per RTO, they had dispatched it. It has got misplaced somewhere.
Please suggest how to get a copy of the registration certificate?
Also can i drive the car until i get the RC as i have the car insurance with me.
Thanks.
darshan
22 January 2015 at 19:17
dear sir ,
in my matter court had given foolwing descision regarding my matter
15.09.2014
Present: Ld. Counsel for the complainant
Accused absent
In the present case, notice has not been framed till
date. Therefore, in view of the directions of Hon'ble Supreme
Court of India in the case titled as “Dashrath Rupsingh Rathod
Vs. State of Maharashtra & Anr.” in Crl. Appeal No. 2287/09
decided on 01.08.14, this court has no territorial jurisdiction
to try this case. Therefore, the complaint is returned to the
complainant to file the same in the court having territorial
jurisdiction to try the same within 30 days from today only.
Ahlmad is directed to return the complaint and
original documents to the complainant/AR of the complainant or
counsel after obtaining the certified copies of the same on
record.
Copy of the order be given Dasti to the complainant.
File be consigned to Record Room.
(Gagandeep Jindal)
MM(N.I.ACT)/South-East
New Delhi/15.09.2014
now scene is that
court order date is 15.09.2014on that date clear order .. submit the matter in related court within 30 days only.
but here complainant collected documents on 7-11.2014 and submitted in my area court 7-12.2014
is this valid or comes under limitation .
note ...condonation of dalay letter not attached
pls guide
darshan
22 January 2015 at 19:15
dear sir ,
in my matter court had given foolwing descision regarding my matter
15.09.2014
Present: Ld. Counsel for the complainant
Accused absent
In the present case, notice has not been framed till
date. Therefore, in view of the directions of Hon'ble Supreme
Court of India in the case titled as “Dashrath Rupsingh Rathod
Vs. State of Maharashtra & Anr.” in Crl. Appeal No. 2287/09
decided on 01.08.14, this court has no territorial jurisdiction
to try this case. Therefore, the complaint is returned to the
complainant to file the same in the court having territorial
jurisdiction to try the same within 30 days from today only.
Ahlmad is directed to return the complaint and
original documents to the complainant/AR of the complainant or
counsel after obtaining the certified copies of the same on
record.
Copy of the order be given Dasti to the complainant.
File be consigned to Record Room.
(Gagandeep Jindal)
MM(N.I.ACT)/South-East
New Delhi/15.09.2014
now scene is that
court order date is 15.09.2014on that date clear order .. submit the matter in related court within 30 days only.
but here complainant collected documents on 7-11.2014 and submitted in my area court 7-12.2014
is this valid or comes under limitation .
note ...condonation of dalay letter not attached
pls guide
{Balu manikantan} SUBRAMANYAM
22 January 2015 at 18:41
CAN WE FILE A CIVIL CASE AFTER THE FINAL ORDER IN CONSUMER FORUM PLEASE HELP.
suprith
22 January 2015 at 18:35
Hi sir my name is suprith from bangalore.
As per the above subject , my father is farmerhas 8 acres agricultural land .The whole property of 8 acres are came from my father's father I mean my grand father . My grand father was died in 1986.after the death of grand father property is transferred to my grand mothers name . My father has 5 sisters and a brother. After the death of my grand father my father took the total responsibility of family and he made the marriage for 4 sisters and his 1 sister living with us. My uncle l mean my father's brother left home in 1992 from that time he doing his business of his own. My uncle not done any help to my father to make his sisters marriage .my grand mother was lived with us and she died in 2010.
But now my father's brother and sister asking share in property. Did they have equal share like my father. Or my father will get extra share? ,And my father has no other financial source and we are 3 children for my father we all studying.
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Female rights in property
Respected Sir/Madam,
I am Prashanth from Karnataka.
My Grand-father has 5 Childrens, out of them 1 is female (My Aunt) whose DOB is 06-06-1953.
After my father(in 1983), Grand-Mother (1999) and Grand-Father's(2007)death, we approached the Civil Court for partition of properties which held in the name of Grand-Mother (Purchased by her) and Grand-Father (both purchased and inheritance) and settled the matter in the Court by the way of Compromise in 2012.
While compromising My Aunt is stating before the Hon'ble Judge and also in writing that "I have no rights in the properties and also I don't want any properties, so I accepted the partition". She also signed the Compromising Order issued by the court.
After that we enjoying the properties. But now suddenly MY Aunt and her Childrens are demanding the 1/5 share in all the properties.
1.Is she entitled for 1/5 share? (As per the order given by High Court of Karnataka in RFA No.326/2004, it is cleared that only female who born after 17-06-1956 will be entitled)
2. Is My Aunt's Childrens are entitled for their share?
Please suggest me.