https://www.taxtmi.com/caselaws?id=36827 Compensation paid by an employer to employees for partition-related personal loss was held not to be taxable as profits in lieu of salary under section 17(3)(ii), because the payment was not referable to employment or services rendered and was made on personal or sympathetic grounds unconnected with remuneration. The mere existence of an employer-employee relationship was insufficient to attract tax. However, the claimed exemption under section 10(14) was not available, as the payment did not satisfy that exemption clause on the facts found. en-us Mon, 26 Nov 1979 00:00:00 +0530 Wed, 24 Mar 2010 17:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36827 Compensation paid by an employer to employees for partition-related personal loss was held not to be taxable as profits in lieu of salary under section 17(3)(ii), because the payment was not referable to employment or services rendered and was made on personal or sympathetic grounds unconnected with remuneration. The mere existence of an employer-employee relationship was insufficient to attract tax. However, the claimed exemption under section 10(14) was not available, as the payment did not satisfy that exemption clause on the facts found. Case-Laws Income Tax Mon, 26 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36827