https://www.taxtmi.com/caselaws?id=60609 The Tribunal upheld the CIT(A)'s order, ruling that the lb35,000 payment to the assessee was not taxable as 'salary' or 'profits in lieu of salary' under Section 17(3)(ii) of the Income-tax Act. The payment, made by a third party on compassionate grounds, was not linked to the employment contract. Therefore, the revenue's appeal was dismissed. en-us Tue, 31 Mar 1992 00:00:00 +0530 Fri, 07 Jan 2011 11:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60609 The Tribunal upheld the CIT(A)'s order, ruling that the lb35,000 payment to the assessee was not taxable as 'salary' or 'profits in lieu of salary' under Section 17(3)(ii) of the Income-tax Act. The payment, made by a third party on compassionate grounds, was not linked to the employment contract. Therefore, the revenue's appeal was dismissed. Case-Laws Income Tax Tue, 31 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60609