Whether Medical Expenses incurred outside India by an employer will be taxable as a prerequisite?

Today we are going to consider problem based on provisions of Section 17(2)(vi) of the Income Tax Act, 1961- Whether medical expenses held by company on treatment of its Managing Director outside India will be treated as perquisite.

source https://www.caclubindia.com/articles/whether-medical-expenses-incurred-outside-india-by-an-employer-will-be-taxable-as-a-prerequisite-46036.asp