https://www.taxtmi.com/caselaws?id=15137 Family allowance paid by the Government of Tamil Nadu to an employee of the Tamil Nadu Medical Service was treated as part of salary under the inclusive definition in section 17(1) of the Income-tax Act, 1961 because it was granted in connection with employment. An earlier decision on the same issue had already classified the allowance as taxable under the head "Salary", and the Tribunal's contrary view that it was exempt was rejected. The allowance was therefore held taxable as salary, with the issue decided in favour of the Revenue and against the assessee. en-us Mon, 21 Sep 1998 00:00:00 +0530 Mon, 03 Aug 2009 12:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15137 Family allowance paid by the Government of Tamil Nadu to an employee of the Tamil Nadu Medical Service was treated as part of salary under the inclusive definition in section 17(1) of the Income-tax Act, 1961 because it was granted in connection with employment. An earlier decision on the same issue had already classified the allowance as taxable under the head "Salary", and the Tribunal's contrary view that it was exempt was rejected. The allowance was therefore held taxable as salary, with the issue decided in favour of the Revenue and against the assessee. Case-Laws Income Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15137