Month: February 1997

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the cash payment of house rent allowance did not form part of salary for the purpose of s. 40A(5) of IT Act, 1961 ?

High Court Of Gujarat CIT vs. Saraspur Mills Ltd. Sections 17, 40A(5), Rules Appendix I, Part I, Item III (Iv) Asst. Year 1980-81 R.K. Abichandani & Rajesh Balia, JJ. IT Ref. No. 27 of 1984 5th February, 1997 Counsel Appeared M.J. Thakore i/b Manish R. Bhatt, for the Applicant : None, for the Respondent JUDGMENT RAJESH …
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