https://www.taxtmi.com/caselaws?id=5766 The court held that the remuneration received by the assessee constituted arrears of salary falling under section 15(c) of the Income-tax Act, 1961. The court rejected the argument that the income should have been taxed in earlier years under section 15(a) and emphasized that section 15(c) applies to income that had escaped taxation in previous years. The court dismissed the appeals filed by the assessee, ruling in favor of the Revenue. The judgment clarified the application of sections 15(a) and 15(c) in taxing arrears of salary. en-us Tue, 26 Oct 1999 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5766 The court held that the remuneration received by the assessee constituted arrears of salary falling under section 15(c) of the Income-tax Act, 1961. The court rejected the argument that the income should have been taxed in earlier years under section 15(a) and emphasized that section 15(c) applies to income that had escaped taxation in previous years. The court dismissed the appeals filed by the assessee, ruling in favor of the Revenue. The judgment clarified the application of sections 15(a) and 15(c) in taxing arrears of salary. Case-Laws Income Tax Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5766