https://www.taxtmi.com/caselaws?id=217901 Dearness relief received by a retired High Court Judge was treated as taxable income because it was linked to the judicial office and the retirement-benefit framework, bringing it within the broad statutory concept of salary and profits in lieu of salary. The nomenclature of the payment was not decisive, and the receipt was not regarded as a gratuitous ex gratia sum. The distinction between pension and dearness relief did not prevent taxation where the payment satisfied the definition in the Income-tax Act, so the relief was held taxable and not exempt from income tax. en-us Fri, 24 Aug 2012 00:00:00 +0530 Mon, 22 Oct 2012 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217901 Dearness relief received by a retired High Court Judge was treated as taxable income because it was linked to the judicial office and the retirement-benefit framework, bringing it within the broad statutory concept of salary and profits in lieu of salary. The nomenclature of the payment was not decisive, and the receipt was not regarded as a gratuitous ex gratia sum. The distinction between pension and dearness relief did not prevent taxation where the payment satisfied the definition in the Income-tax Act, so the relief was held taxable and not exempt from income tax. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217901