Supreme Court · 2000 INSC 113 · Decided 29 February 2000
Karamchari Union, Agra v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 113 · [2000] 2 S.C.R. 33
- Case number
- CIVIL APPEAL No. 1843/1989
- Decided
- 29 February 2000
- Bench
- M.B. SHAH, D.P. MOHAPATRA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 17, 2(24)
Headnote
Income Tax Act, 1961 : Sections 17 and 2(24). Income Tax-DA, CCA and HRA-Taxability of-Held: DA, CCA and HRA are income under the head 'salary' and hence taxable-Contention that holding such allowances as taxable would result in hardship to honest employ­ ees, rejected. Income Tax- running allowance etc.- A B c Taxability of-Question left open. D Income Tax Act-Nature of-Held: Is a self-contained Code-Taxability of an allowance has to be determined on the basis of the meaning given to the words or phrases in the Act. Interpretation of Statutes : Taxing Statutes-Equity
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