https://www.taxtmi.com/caselaws?id=58594 Amounts received by an employee by virtue of employment were treated as taxable unless a specific exemption applied. Dearness allowance and city compensatory allowance were regarded as salary, and leave encashment as profits in lieu of salary. House rent allowance was not shown to qualify for exemption under section 10(13A) because the claimed payments were not rent to a landlord for residential accommodation. Professional tax was not allowed as a deduction in computing salary income. Compensation for permitting use of a parking space was treated as income from other sources. Revenue's position was therefore upheld on all substantive issues discussed. en-us Tue, 09 Feb 1988 00:00:00 +0530 Mon, 20 Dec 2010 17:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58594 Amounts received by an employee by virtue of employment were treated as taxable unless a specific exemption applied. Dearness allowance and city compensatory allowance were regarded as salary, and leave encashment as profits in lieu of salary. House rent allowance was not shown to qualify for exemption under section 10(13A) because the claimed payments were not rent to a landlord for residential accommodation. Professional tax was not allowed as a deduction in computing salary income. Compensation for permitting use of a parking space was treated as income from other sources. Revenue's position was therefore upheld on all substantive issues discussed. Case-Laws Income Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58594