https://www.taxtmi.com/caselaws?id=12960 Cash house rent allowance paid under an employment contract forms part of salary for disallowance purposes under section 40A(5) because salary under section 17 is an inclusive definition and such allowance is monetary remuneration for services rendered, not a statutory perquisite. Exhaust fans installed in a textile factory do not qualify for extra-shift allowance as textile machinery because depreciation and related allowances depend on the specific asset's own classification and separate identity; fan installations remain electrical machinery and are specifically excluded. Both questions were answered in favour of the Revenue. en-us Wed, 05 Feb 1997 00:00:00 +0530 Mon, 25 May 2009 15:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12960 Cash house rent allowance paid under an employment contract forms part of salary for disallowance purposes under section 40A(5) because salary under section 17 is an inclusive definition and such allowance is monetary remuneration for services rendered, not a statutory perquisite. Exhaust fans installed in a textile factory do not qualify for extra-shift allowance as textile machinery because depreciation and related allowances depend on the specific asset's own classification and separate identity; fan installations remain electrical machinery and are specifically excluded. Both questions were answered in favour of the Revenue. Case-Laws Income Tax Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12960