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Is travel benefits income?

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  • Is travel benefits income?

    Hi,

    I am looking for caselaw where travel benefits are included in income.

    Ex lives in Saudia and gets yearly travel allowance of 25000$ for vacation. Regardless of where he travels this is the amount he receives for travel plus spending money. He just needs to leave Saudia for minimum 7 days. So he can travel to Bahrain stay for 7 days and pocket the remainder is 25k.

    Imo this should be added to his yearly income as there is no accountability if and where this allowance is spent. He just gets this money as long as he is out of Saudia for minimum 7 days.

    Can someone guide me please? Also please provide a caselaw to support my point because 25000 is s LOTTtt of money.

    Thanks
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