https://www.taxtmi.com/caselaws?id=15035 The High Court of Madras determined that compensation received by an employee upon voluntary retirement falls under the definition of salary under section 17(3)(i) of the Income-tax Act, 1961. The court held that the employee is eligible for relief under section 89 of the Act based on precedent establishing that such amounts are considered salary. Therefore, the relief under section 89 is applicable to the compensation received by the employee in this case. The judgment was delivered by N. V. Balasubramanian J. and Abdul Hadi J., with no costs awarded. en-us Tue, 04 Mar 1997 00:00:00 +0530 Mon, 27 Jul 2009 17:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15035 The High Court of Madras determined that compensation received by an employee upon voluntary retirement falls under the definition of salary under section 17(3)(i) of the Income-tax Act, 1961. The court held that the employee is eligible for relief under section 89 of the Act based on precedent establishing that such amounts are considered salary. Therefore, the relief under section 89 is applicable to the compensation received by the employee in this case. The judgment was delivered by N. V. Balasubramanian J. and Abdul Hadi J., with no costs awarded. Case-Laws Income Tax Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15035