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2004 (6) TMI 262 - ITAT DELHIExtract: .......n 17(3)(ii) of the Act. (iv) Dearness relief does not fall under any of the clauses of section 10 specified in the parenthetical clause of section 17(3)(ii). 16. For the aforesaid reasons, I would, therefore, endorse the conclusion of the ld. CIT(A) regarding taxability of the dearness relief as salary income and dismiss the appeal of the assessee.
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