Exemption for medical allowance couldn’t be allowed if employee didn’t submit proof to incurring medical exp.

INCOME TAX : Where there was no proof of medical expenditure incurred by employees and assessee-employer also could not substantiate that employees had spent allowances received by them for intended purpose, fixed medical allowance given by employer was taxable as salary income

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193667/exemption-for-medical-allowance-couldn’t-be-allowed-if-employee-didn’t-submit-proof-to-incurring-medical-exp.aspx