1989 (4) TMI 58

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....The question that arises for decision in this writ petition is whether dearness allowance, additional dearness allowance, city compensatory allowance and house rent allowance form part of the "salary" of the salaried employees represented by the petitioner-Union and whether the said allowances are taxable under the Income-tax Act under the head "Salaries". This contention does not survive in vi....

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....eased cost of living." The effect of the amendment is to specifically include any special allowance or benefit, etc., specifically granted to the salaried persons to meet the expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit. This amendment sets at rest the controversy whether the special allowances paid to the salaried persons e....