https://www.taxtmi.com/caselaws?id=220662 Section 10(10) and section 10(10AA) exemptions for gratuity and leave encashment must be computed strictly by reference to the definition of "salary" in Rule 2(h) of Part A of the Fourth Schedule. That statutory definition includes dearness allowance only where the terms of employment so provide and excludes other allowances and perquisites. A broader salary meaning drawn from employment terms or a bank settlement cannot enlarge the exemption. The assessee's claim for wider computation was rejected, and the tax additions were sustained. en-us Thu, 27 Dec 2012 00:00:00 +0530 Thu, 31 Mar 2016 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220662 Section 10(10) and section 10(10AA) exemptions for gratuity and leave encashment must be computed strictly by reference to the definition of "salary" in Rule 2(h) of Part A of the Fourth Schedule. That statutory definition includes dearness allowance only where the terms of employment so provide and excludes other allowances and perquisites. A broader salary meaning drawn from employment terms or a bank settlement cannot enlarge the exemption. The assessee's claim for wider computation was rejected, and the tax additions were sustained. Case-Laws Income Tax Thu, 27 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220662