https://www.taxtmi.com/caselaws?id=293611 The Madras HC explained that a temple governed by the Act and service rules could not fix employee salaries independently of the approved establishment schedule and Commissioner's oversight. The statutory scheme required the executive authority to prepare the schedule, but approval and prior permission were necessary for changes, and the Government could prescribe percentage norms for salary and establishment expenditure. On income computation, the Court treated cash and kind contributions alike, held that gold receipts could not be excluded merely as capital receipts, and rejected the claim that all expenditure must first be deducted. The salary fixation exercise was required to proceed on the temple's actual finances and the Commissioner's report. en-us Fri, 06 Jan 2012 00:00:00 +0530 Sat, 20 Feb 2021 15:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293611 The Madras HC explained that a temple governed by the Act and service rules could not fix employee salaries independently of the approved establishment schedule and Commissioner's oversight. The statutory scheme required the executive authority to prepare the schedule, but approval and prior permission were necessary for changes, and the Government could prescribe percentage norms for salary and establishment expenditure. On income computation, the Court treated cash and kind contributions alike, held that gold receipts could not be excluded merely as capital receipts, and rejected the claim that all expenditure must first be deducted. The salary fixation exercise was required to proceed on the temple's actual finances and the Commissioner's report. Case-Laws Indian Laws Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293611