https://www.taxtmi.com/caselaws?id=6495 Enhanced dearness allowance agreed under a pre-appointed-day settlement did not qualify as "additional dearness allowance" under section 2(b) of the Additional Emoluments (Compulsory Deposit) Act, 1974, because the relevant sanction arose from the settlement itself, not from later awards made in its terms. The Act required the increase to be sanctioned after the appointed day, and that condition was absent here. The later awards merely implemented the earlier settlement and did not shift the date of sanction, so compulsory deduction under the Act was not attracted. en-us Thu, 16 Dec 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6495 Enhanced dearness allowance agreed under a pre-appointed-day settlement did not qualify as "additional dearness allowance" under section 2(b) of the Additional Emoluments (Compulsory Deposit) Act, 1974, because the relevant sanction arose from the settlement itself, not from later awards made in its terms. The Act required the increase to be sanctioned after the appointed day, and that condition was absent here. The later awards merely implemented the earlier settlement and did not shift the date of sanction, so compulsory deduction under the Act was not attracted. Case-Laws Income Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6495