https://www.taxtmi.com/caselaws?id=24689 The Income-tax Act adopts an inclusive approach to income and salary, so employment-linked monetary benefits are taxable unless a specific exemption applies. House rent allowance is a salary-related receipt and is exempt only to the extent allowed under section 10(13A), while city compensatory allowance and dearness allowance are treated as taxable employment benefits. Reimbursement of tuition fee, leave encashment linked with leave travel concession, running allowance and night allowance are also treated as taxable salary-related emoluments because they arise by virtue of employment and are not shown to be true reimbursements of necessary expenditure. en-us Mon, 12 Sep 1988 00:00:00 +0530 Thu, 21 Jan 2010 16:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24689 The Income-tax Act adopts an inclusive approach to income and salary, so employment-linked monetary benefits are taxable unless a specific exemption applies. House rent allowance is a salary-related receipt and is exempt only to the extent allowed under section 10(13A), while city compensatory allowance and dearness allowance are treated as taxable employment benefits. Reimbursement of tuition fee, leave encashment linked with leave travel concession, running allowance and night allowance are also treated as taxable salary-related emoluments because they arise by virtue of employment and are not shown to be true reimbursements of necessary expenditure. Case-Laws Income Tax Mon, 12 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24689