Supreme Court of India
Karamchari Union, Agra v. Union of India and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 : Sections 17 and 2(24). Income Tax-DA, CCA and HRA-Taxability of-Held: DA, CCA and HRA are income under the head 'salary' and hence taxable-Contention that holding such allowances as taxable would result in hardship to honest employ ees, rejected. Income Tax- "Profits in lieu of salary "-Night allowance, tuition fee, leave encashment linked with leave travel concession, running allowance etc.- c Taxability of-Question left open. Income Tax Act-Nature of-Held: Is a self-contained Code-Taxability of an allowance has to be determined on the basis of the meaning given to
Where later benches applied it
- 2013 T.K. Ginarajan v. The Commissioner of Income Tax,cochin, Kera La
- 2016 Itc Limited Gurgaon v. Commissioner of Lt. (tds) Delhi
Of those, 1 relied on · 1 referred to
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