https://www.taxtmi.com/caselaws?id=60865 House rent allowance received by a retired Judge serving as Chairman of an Advisory Board under the National Security Act was treated as exempt, because the office was required to be held by a person who is or has been a High Court Judge and the appointment notifications placed the Chairman on par with a sitting Judge of the Punjab and Haryana High Court. The definition of "Judge" in the High Court Judges (Conditions of Service) Act, 1954 was read broadly to include a High Court Judge without distinguishing between sitting and retired Judges. On that footing, the allowance was linked to the office and its attached benefits, so the exemption applied and the amount was not taxable. en-us Fri, 03 Apr 1992 00:00:00 +0530 Sat, 08 Jan 2011 13:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60865 House rent allowance received by a retired Judge serving as Chairman of an Advisory Board under the National Security Act was treated as exempt, because the office was required to be held by a person who is or has been a High Court Judge and the appointment notifications placed the Chairman on par with a sitting Judge of the Punjab and Haryana High Court. The definition of "Judge" in the High Court Judges (Conditions of Service) Act, 1954 was read broadly to include a High Court Judge without distinguishing between sitting and retired Judges. On that footing, the allowance was linked to the office and its attached benefits, so the exemption applied and the amount was not taxable. Case-Laws Income Tax Fri, 03 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60865