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of <h1>Inclusion of Dearness Allowance in Salary Perks Upheld</h1> The Appellate Tribunal upheld the Commissioner's decision that dearness allowance should be included as part of salary for perquisites under section ... Payment Not Deductible The departmental appeal challenged the order of the Commissioner (Appeals) regarding the inclusion of dearness allowance as salary for perquisites under section 40A(5) of the Income-tax Act, 1961. The Commissioner (Appeals) held that dearness allowance should be included as part of salary for this purpose. The Appellate Tribunal upheld the Commissioner's decision, stating that the definition of 'salary' in section 40A(5) includes dearness allowance, and the exclusion of dearness allowance by the ITO was not justified. The departmental appeal was dismissed.
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