https://www.taxtmi.com/caselaws?id=6496 For Explanation I to Section 2(b) of the Additional Emoluments (Compulsory Deposit) Act, 1974, the deeming provision turns on the timing of the automatic payment of dearness allowance after the appointed day, not on when the cost of living index rise occurred. Where dearness allowance is linked to a cost of living index and becomes payable automatically after the appointed day in consequence of that linkage, it is treated as additional dearness allowance. A past index rise does not prevent the provision from applying if the payment itself accrues after the appointed day. 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=6496 For Explanation I to Section 2(b) of the Additional Emoluments (Compulsory Deposit) Act, 1974, the deeming provision turns on the timing of the automatic payment of dearness allowance after the appointed day, not on when the cost of living index rise occurred. Where dearness allowance is linked to a cost of living index and becomes payable automatically after the appointed day in consequence of that linkage, it is treated as additional dearness allowance. A past index rise does not prevent the provision from applying if the payment itself accrues after the appointed day. Case-Laws Income Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6496