Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1984 (6) TMI 24 - HC - Income Tax
Extract:
.......ed by the parenthetical clause in s. 17(3)(ii) of the Act. (6) City compensatory allowance, bad climate allowance, shift allowance and incentive bonus, are perquisites within the meaning of s. 17(2) of the Act and, therefore, they constitute taxable receipts. In the result, the writ petitions are dismissed. No costs. Advocate s fee Rs. 100 in each.