https://www.taxtmi.com/caselaws?id=26923 The court held that the amounts paid by Hindustan Shipyard Limited towards taxes are taxable as income from other sources in the hands of the assessee. Additionally, allowances received by the assessee were not exempt under section 10(14) of the Income-tax Act. The court found that the Income-tax Officer had jurisdiction to rectify assessment orders, specifically in grossing up the income of the assessee. The court ruled in favor of the Revenue on these issues, as the relief under section 16(v) was not argued by the assessee. en-us Tue, 19 Mar 1985 00:00:00 +0530 Tue, 09 Feb 2010 13:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26923 The court held that the amounts paid by Hindustan Shipyard Limited towards taxes are taxable as income from other sources in the hands of the assessee. Additionally, allowances received by the assessee were not exempt under section 10(14) of the Income-tax Act. The court found that the Income-tax Officer had jurisdiction to rectify assessment orders, specifically in grossing up the income of the assessee. The court ruled in favor of the Revenue on these issues, as the relief under section 16(v) was not argued by the assessee. Case-Laws Income Tax Tue, 19 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26923