https://www.taxtmi.com/caselaws?id=15136 The High Court held that the family allowance received by the assessee was not exempt from taxation and should be considered as part of his salary, to be assessed under the head "Salary" for taxation purposes. The Court rejected the assessee's claim that the allowance was intended for family maintenance and not part of his salary, affirming the Income-tax Officer's assessment and overturning the Tribunal's decision. en-us Tue, 09 Jun 1998 00:00:00 +0530 Mon, 03 Aug 2009 12:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15136 The High Court held that the family allowance received by the assessee was not exempt from taxation and should be considered as part of his salary, to be assessed under the head "Salary" for taxation purposes. The Court rejected the assessee's claim that the allowance was intended for family maintenance and not part of his salary, affirming the Income-tax Officer's assessment and overturning the Tribunal's decision. Case-Laws Income Tax Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15136