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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>Salary definitions: taxable inclusions, perquisite valuation rules and profits in lieu treatment for employment receipts.</h1> Section 17 defines taxable remuneration by treating salary to include monetary pay and certain employer contributions and provident fund accretions; defines perquisite to include employer provided non monetary benefits such as accommodation, concessional benefits, employer paid obligations, securities or sweat equity allotted at concessional rates, specified employer contributions in excess of prescribed limits and other prescribed fringe benefits while listing statutory exclusions for specified medical and insurance payments; and defines profits in lieu of salary to include termination compensation and certain lump sum or fund payments not attributable to the employee's own contributions.

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