https://www.taxtmi.com/caselaws?id=27572 The court found the writ petitions maintainable despite misjoinder of parties, upheld the requirement of separate court fees for each petitioner, dismissed objections on impleading salary disbursing officers, and allowed the petitions despite the availability of alternative remedies. The court ruled leave encashment as taxable under the I.T. Act and various allowances as perquisites subject to taxation. The writ petitions were dismissed, affirming tax liability on leave encashment and allowances, with no costs awarded and an advocate's fee set for each case. en-us Fri, 15 Jun 1984 00:00:00 +0530 Sat, 13 Feb 2010 16:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27572 The court found the writ petitions maintainable despite misjoinder of parties, upheld the requirement of separate court fees for each petitioner, dismissed objections on impleading salary disbursing officers, and allowed the petitions despite the availability of alternative remedies. The court ruled leave encashment as taxable under the I.T. Act and various allowances as perquisites subject to taxation. The writ petitions were dismissed, affirming tax liability on leave encashment and allowances, with no costs awarded and an advocate's fee set for each case. Case-Laws Income Tax Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27572