https://www.taxtmi.com/caselaws?id=62628 Dearness relief received by a retired Judge along with pension is treated as taxable salary income where it is payable under service rules and governmental notifications and is relatable to former employment. The expression "profits in lieu of salary" is interpreted broadly to cover such payments unless they fall within an exclusion under section 10. The nomenclature used, such as "allowance" or "relief", is not decisive; the character of the receipt determines taxability. Accordingly, dearness relief is chargeable to income-tax as salary income under section 17(3)(ii) of the Income-tax Act, 1961. en-us Thu, 10 Jun 2004 00:00:00 +0530 Thu, 20 Jan 2011 18:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62628 Dearness relief received by a retired Judge along with pension is treated as taxable salary income where it is payable under service rules and governmental notifications and is relatable to former employment. The expression "profits in lieu of salary" is interpreted broadly to cover such payments unless they fall within an exclusion under section 10. The nomenclature used, such as "allowance" or "relief", is not decisive; the character of the receipt determines taxability. Accordingly, dearness relief is chargeable to income-tax as salary income under section 17(3)(ii) of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62628