Income Tax Officer vs V.J. Paymaster

Authority: ITAT Tribunal/Court: Bombay Date: 1988-02-09 AY: 1973-74, 1974-75 Section: 10(13A), 10(14), 15, 16(i), 17, 27(iii) Acts: Income Tax Act 1961, Payment of Wages Act 1936, Payment of Bonus Act 1965, Payment of Gratuity Act 1972, Taxation Laws (Amendment) Act 1984, Finance Act 1975, Finance Act 1982 Result: Assessee Citation: (1988) 27 ITD (BOM) 351 Justices: A.V. Balasubramanyam, J.M. & M.A. Ajinkya, A.M. Appeal No: ITA Nos. 4122, 4424 to 4426 & 4470/Bom/1984; C.O. Nos. 494 to 498/Bom/1984;

Whether dearness allowance, compensatory city allowance, house rent allowance, and compensation for surrender of earned leave are taxable as salary income under the Income Tax Act 1961 --- Held Yes; Whether professional tax is deductible from salary income --- Held No

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Income Tax Officer vs V.J. Paymaster

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