https://www.taxtmi.com/caselaws?id=17948 For disallowance under section 40(c)(iii) of the Income-tax Act, salary must be read in the limited sense given by the Explanation read with clause (h) of rule 2 of Part A of the Fourth Schedule. On that definition, salary includes dearness allowance only if the terms of employment so provide, and excludes other allowances and perquisites. Personal allowance is not dearness allowance and cannot be added to salary by reference to section 17. The provision must therefore be construed strictly, and personal allowance is not includible in salary for computing the disallowance. en-us Wed, 27 Nov 1996 00:00:00 +0530 Fri, 25 Sep 2009 17:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17948 For disallowance under section 40(c)(iii) of the Income-tax Act, salary must be read in the limited sense given by the Explanation read with clause (h) of rule 2 of Part A of the Fourth Schedule. On that definition, salary includes dearness allowance only if the terms of employment so provide, and excludes other allowances and perquisites. Personal allowance is not dearness allowance and cannot be added to salary by reference to section 17. The provision must therefore be construed strictly, and personal allowance is not includible in salary for computing the disallowance. Case-Laws Income Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17948