Meaning of “As may be prescribed “

Case Name : V.K. Prasad vs. Union of india 

Citation : [2004] 271 ITR 178 (ker.)

Court : Kerala high court

Section : 17

Meaning : The expression ‘as may be prescribed’ occurring in sub-clause (vi) of clause (2) of section 17 has necessarily to be understood as conferring power on the rule-making authority to prescribe what is ‘fringe benefit’ or amenity.

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