https://www.taxtmi.com/caselaws?id=24156 The court held that dearness allowance paid to union members is considered part of their income and is taxable under the Income-tax Act. The court emphasized that dearness allowance falls under the category of salary and is subject to taxation unless exempted. Referring to relevant sections of the Act and previous court decisions, the court rejected the petitioner's argument that dearness allowance is not taxable. The court also ruled that any refund for income tax deducted on dearness allowance must follow the provisions of the Income-tax Act, dismissing the petitioner's claim and clarifying the taxability of dearness allowance as part of taxable income. en-us Thu, 20 Apr 1989 00:00:00 +0530 Mon, 18 Jan 2010 10:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24156 The court held that dearness allowance paid to union members is considered part of their income and is taxable under the Income-tax Act. The court emphasized that dearness allowance falls under the category of salary and is subject to taxation unless exempted. Referring to relevant sections of the Act and previous court decisions, the court rejected the petitioner's argument that dearness allowance is not taxable. The court also ruled that any refund for income tax deducted on dearness allowance must follow the provisions of the Income-tax Act, dismissing the petitioner's claim and clarifying the taxability of dearness allowance as part of taxable income. Case-Laws Income Tax Thu, 20 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24156