Medical expenses reimbursement 17(2)

An employer reimburses the medical expenses of its employee's wife for a normal delivery undertaken in an approved hospital wherein she had to stay in the hospital for 4 days. Will this qualify as tax exempted treatment as per rule 3 (A) or IT Act? If not, is the employer liable to consider this as perquisite within the meaning of section 17(2) and deduct tax from emloyee? Kindly advice...