Section 14

Sec. 10(14), Sec. 2(24), Sec. 2(24)(iii), Section 14, Section 15, Section 16

Punjab & Haryana H.C : The income from incentive bonus received by the assessee, a Development Officer of the Life Insurance Corporation (LIC) of India, is liable to be taxed under the head of income salary and no deduction against that was admissible under the section relating to the taxing of salary income

High Court Of Punjab & Haryana B.M. Parmar vs. CIT Sections 2(24)(iiia), 10(14), 14, 15, 16(i), 17(1), 17(3) Asst. Year

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