https://www.taxtmi.com/caselaws?id=39254 Section 2(6AA)(c) was construed to include within earned income not only pension or superannuation allowance, but also other periodic allowances paid in respect of past services. The High Court held that the phrase "other allowances" was not confined by ejusdem generis to pension or superannuation allowance alone, and could extend to a commission traced to the past services of the assessee's deceased father under the assigned agreement. On that basis, the amount received was correctly treated as earned income and the reference was answered against the Revenue. en-us Thu, 13 Nov 1975 00:00:00 +0530 Wed, 14 Apr 2010 11:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39254 Section 2(6AA)(c) was construed to include within earned income not only pension or superannuation allowance, but also other periodic allowances paid in respect of past services. The High Court held that the phrase "other allowances" was not confined by ejusdem generis to pension or superannuation allowance alone, and could extend to a commission traced to the past services of the assessee's deceased father under the assigned agreement. On that basis, the amount received was correctly treated as earned income and the reference was answered against the Revenue. Case-Laws Income Tax Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39254