TaxTMI 
TaxTMI 
1999 (5) TMI 2
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....HA J.-The appellant was a judge of the Allahabad High Court. He filed his income-tax return for the assessment year 1978-79 on the basis that the salary that he received as a judge was not liable to tax under the Income-tax Act, 1961. The contention having been rejected both by the Income-tax Officer and in appeal, a special leave petition was filed. Leave to appeal was granted and on April 19, 19....
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....which they could buy at the commencement of the Constitution or do they represent their nominal value at any given point of time ? 3. Whether the expression 'such allowances' referred to in clause (2) of article 125 and clause (2) of article 221 of the Constitution as payable to a judge of the Supreme Court or a judge of the High Court of a State includes dearness allowance ; and if it is so, w....
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....nt, was raised suo moto by this court and we do not think, in the circumstances, that it should be answered. Learned counsel for the appellant concentrated on the first and fourth questions. The fundamental question is whether the salary of a High Court judge and a Supreme Court judge was liable to income-tax prior to April 1, 1986. It must be stated here that it is not disputed that, with effe....
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....taxable under the Income-tax Act. The subject of the salary of a High Court and the Supreme Court judges and the subject of tax on income are altogether different and the conclusion that is sought to be drawn is quite unacceptable. The salary of a judge of a High Court and the Supreme Court is income and is taxable by Act of Parliament in just the same manner as is the income of any other citizen.....