https://www.taxtmi.com/caselaws?id=24152 The amendment to section 2(24) of the Income-tax Act, 1961, by inserting sub-clauses (iiia) and (iiib), brought special allowances and allowances paid to meet personal expenses or increased cost of living within the definition of "income". The clarification was treated as settling the controversy on whether dearness allowance, additional dearness allowance, city compensatory allowance and house rent allowance form part of taxable salary. Once treated as income, those allowances became part of total income chargeable under section 4 and taxable under the head "Salaries", leaving no basis for the writ challenge. en-us Tue, 04 Apr 1989 00:00:00 +0530 Mon, 18 Jan 2010 10:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24152 The amendment to section 2(24) of the Income-tax Act, 1961, by inserting sub-clauses (iiia) and (iiib), brought special allowances and allowances paid to meet personal expenses or increased cost of living within the definition of "income". The clarification was treated as settling the controversy on whether dearness allowance, additional dearness allowance, city compensatory allowance and house rent allowance form part of taxable salary. Once treated as income, those allowances became part of total income chargeable under section 4 and taxable under the head "Salaries", leaving no basis for the writ challenge. Case-Laws Income Tax Tue, 04 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24152