bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO.127 OF 1996 TAX REFERENCE NO.127 OF 1996 TAX REFERENCE NO.127 OF 1996 Boots Pharmaceuticals Ltd. ..Applicant Vs. The Commissioner of Income Tax ..Respondent Mr.Sanjiv M.Shah i/b.Crawford Bayley & Co. for applicant. Mr.P.S.Sahadevan for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 27TH APRIL,2009 : 27TH APRIL,2009 : 27TH APRIL,2009 P.C. P.C. P.C. . Heard. 2. The Tribunal has referred following questions for the opinion of this Court. 1) Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was right in holding that house rent allowance paid to an employee should be considered as part of salary for the purposes of computing the disallowance under Section 40A(5) of the Act? 2) Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was right in holding that the reimbursement of medical expenses is to be considered as part of salary for the purposes of computing the disallowance u/s.40A(5) and part of remuneration for the purpose of computing the disallowance u/s.40(c) of the Act? 3. The issue referred, has already been answered by this Court in the case of CEAT Tyres of India Ltd. CEAT Tyres of India Ltd. CEAT Tyres of India Ltd. Vs. Vs. Vs. Commissioner of Income Tax (1994) 121 CTR (Bom) Commissioner of Income Tax (1994) 121 CTR (Bom) Commissioner of Income Tax (1994) 121 CTR (Bom) 80. 80. 80. In this view of the matter, the question is answered in negative i.e. in favour of Assessee and against the Revenue. Reference is accordingly disposed of. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)