https://www.taxtmi.com/caselaws?id=22535 The court upheld the validity of the delegation of power to the Central Government and rejected the challenge against the vires of section 10(14)(ii) of the Income-tax Act, 1961. It reaffirmed the inclusion of city compensatory allowance and dearness allowance in the income as defined by the Act, emphasizing that unless exempted by the Central Government, these allowances would be considered part of the income. The court dismissed the writ petitions challenging the vires of the mentioned section, citing precedents from other High Courts to support its decision. en-us Tue, 18 Sep 1990 00:00:00 +0530 Fri, 11 Dec 2009 10:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22535 The court upheld the validity of the delegation of power to the Central Government and rejected the challenge against the vires of section 10(14)(ii) of the Income-tax Act, 1961. It reaffirmed the inclusion of city compensatory allowance and dearness allowance in the income as defined by the Act, emphasizing that unless exempted by the Central Government, these allowances would be considered part of the income. The court dismissed the writ petitions challenging the vires of the mentioned section, citing precedents from other High Courts to support its decision. Case-Laws Income Tax Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22535