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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Salaries: income includes amounts due, paid or allowed, and arrears, while partner draws are excluded from salary.</h1> Salaries are taxable where due, paid or allowed in the previous year, or where arrears are paid or allowed if not earlier charged; advance salary already included in income is not taxed again when due; partner remuneration from the firm is not regarded as salary for this purpose.

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