https://www.taxtmi.com/caselaws?id=58785 Receipts arising from employment were treated as taxable salary unless specifically exempted. Dearness allowance and city compensatory allowance were held to form part of salary income, and encashment of earned leave was treated as profits in lieu of salary. House rent allowance was held not exempt because the statutory conditions, including actual rent expenditure and non-ownership of the accommodation, were not satisfied. Professional tax was not allowed as a deduction from salary income. Compensation for use of a parking lot was assessed as income from other sources. en-us Tue, 09 Feb 1988 00:00:00 +0530 Wed, 22 Dec 2010 11:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58785 Receipts arising from employment were treated as taxable salary unless specifically exempted. Dearness allowance and city compensatory allowance were held to form part of salary income, and encashment of earned leave was treated as profits in lieu of salary. House rent allowance was held not exempt because the statutory conditions, including actual rent expenditure and non-ownership of the accommodation, were not satisfied. Professional tax was not allowed as a deduction from salary income. Compensation for use of a parking lot was assessed as income from other sources. Case-Laws Income Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58785