https://www.taxtmi.com/caselaws?id=290582 A lump sum paid to a government servant on premature retirement was treated as taxable income because it was calculated by reference to the salary he would have earned had service continued and was connected with employment. The payment fell within salary or, alternatively, the residuary income charge, and the statutory exclusions did not apply: it was not commuted pension, compensation for personal injuries, or a casual and non-recurring receipt of the protected kind. The amount was therefore held taxable and not exempt under the provisions invoked. en-us Thu, 17 Dec 1931 00:00:00 +0530 Tue, 06 Oct 2020 12:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290582 A lump sum paid to a government servant on premature retirement was treated as taxable income because it was calculated by reference to the salary he would have earned had service continued and was connected with employment. The payment fell within salary or, alternatively, the residuary income charge, and the statutory exclusions did not apply: it was not commuted pension, compensation for personal injuries, or a casual and non-recurring receipt of the protected kind. The amount was therefore held taxable and not exempt under the provisions invoked. Case-Laws Income Tax Thu, 17 Dec 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290582