https://www.taxtmi.com/caselaws?id=55210 The Appellate Tribunal upheld the decision of the CIT (Appeals) regarding the taxability of income under the head "Salary" for the appellant for the assessment years 1982-83 and 1983-84. The Tribunal held that the amounts shown in the original returns, which were legally due to the appellant and approved by the Government, were taxable under section 15(a) of the Income Tax Act, even if not paid due to the company's liquidation. The Tribunal found the appellant's arguments and cited case laws to be distinguishable and ruled in favor of taxing the amounts due as per the terms of appointment. en-us Fri, 03 Aug 1990 00:00:00 +0530 Wed, 24 Nov 2010 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55210 The Appellate Tribunal upheld the decision of the CIT (Appeals) regarding the taxability of income under the head "Salary" for the appellant for the assessment years 1982-83 and 1983-84. The Tribunal held that the amounts shown in the original returns, which were legally due to the appellant and approved by the Government, were taxable under section 15(a) of the Income Tax Act, even if not paid due to the company's liquidation. The Tribunal found the appellant's arguments and cited case laws to be distinguishable and ruled in favor of taxing the amounts due as per the terms of appointment. Case-Laws Income Tax Fri, 03 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55210