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        Case ID :
        Income Tax

        Whether an enhanced compensation by any court or other authority shall be included u/s 10(37)?

        17 May, 2018

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        Manual - Exempted Income u/s 10 - Income Specific

        Yes, under this clause, compensation includes the enhanced compensation.

         

         

        Exemption for enhanced compensation confirms enhanced compensation falls within exempted compensation under income tax law. Enhanced compensation is treated as part of 'compensation' for the purposes of the exemption under 10(37); amounts characterized as enhanced compensation are encompassed by the exemption framework and are not taxable under that provision, as stated in the income tax manual guidance on exempted income.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Exemption for enhanced compensation confirms enhanced compensation falls within exempted compensation under income tax law.

                              Enhanced compensation is treated as part of "compensation" for the purposes of the exemption under 10(37); amounts characterized as enhanced compensation are encompassed by the exemption framework and are not taxable under that provision, as stated in the income tax manual guidance on exempted income.


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