Presentation of certain expenses in P&L

Dear Sirs,

                 Kindly advise as to how the following expenses must be presented in P&L:

1)    Medical Expenses of Employee borne/reimbursed by Employer. In such a case should such expenses be shown as  i) “Medical Expenses” in P&L  or ii) should they be included as a part of “Employee’s Salary”?

2)    Petrol Expenses of a Vehicle owned by Employee (But used for official/business purposes) is borne/reimbursed by Employer. In such a case should such expenses be shown as  i) “Petrol Expenses” in P&L  or ii) should they be included as a part of “Employee’s Salary”?

3)    Actual Conveyance expenses of Employee is borne/reimbursed by Employer. In such a case should such expenses be shown as  i) “Conveyance Expenses” in P&L  or ii) should they be included as a part of “Employee’s Salary”?

Also kindly mention the relevant sections applicable to the above,if possible.

           Please reply at the earliest.

Thank you