https://www.taxtmi.com/caselaws?id=39464 The court held that compensatory allowance received by the assessee should not be included in total income under 'Salaries' as it is not additional salary or perquisite. The Additional Commissioner had jurisdiction to revise the assessment order, but since compensatory allowance was not taxable, the issue was irrelevant. The question of entitlement to deduction of house rent from compensatory allowance was unnecessary due to the non-taxable nature of the allowance. The case was referred back to the Income-tax Appellate Tribunal for consequential orders, with no costs awarded. en-us Fri, 10 Oct 1975 00:00:00 +0530 Fri, 16 Apr 2010 16:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39464 The court held that compensatory allowance received by the assessee should not be included in total income under 'Salaries' as it is not additional salary or perquisite. The Additional Commissioner had jurisdiction to revise the assessment order, but since compensatory allowance was not taxable, the issue was irrelevant. The question of entitlement to deduction of house rent from compensatory allowance was unnecessary due to the non-taxable nature of the allowance. The case was referred back to the Income-tax Appellate Tribunal for consequential orders, with no costs awarded. Case-Laws Income Tax Fri, 10 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39464