https://www.taxtmi.com/caselaws?id=20417 Sections 10(10) and 10(10AA) validly distinguish Government employees from other employees for gratuity and leave-encashment exemptions. Fiscal legislation has wider latitude for classification, and the distinction satisfies article 14 because it rests on an intelligible basis connected with the statutory object. The constitutional challenge therefore fails. "Salary" for these exemptions is confined to rule 2(h) of Part A of the Fourth Schedule, expressly incorporated by section 10(10). It includes dearness allowance only where employment terms provide, while excluding other allowances and perquisites; a broader interpretation cannot be adopted. en-us Wed, 21 Apr 1993 00:00:00 +0530 Fri, 13 Nov 2009 17:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20417 Sections 10(10) and 10(10AA) validly distinguish Government employees from other employees for gratuity and leave-encashment exemptions. Fiscal legislation has wider latitude for classification, and the distinction satisfies article 14 because it rests on an intelligible basis connected with the statutory object. The constitutional challenge therefore fails. "Salary" for these exemptions is confined to rule 2(h) of Part A of the Fourth Schedule, expressly incorporated by section 10(10). It includes dearness allowance only where employment terms provide, while excluding other allowances and perquisites; a broader interpretation cannot be adopted. Case-Laws Income Tax Wed, 21 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20417