Court : Supreme Court of India
Reported in : AIR1968SC197; (1968)0GLR304; (1964)GLR1041(SC); [1968]67ITR95(SC); [1968]1SCR37
..... was impressed by two considerations : that the expression 'incurred' means incurred already, or to be incurred in future; and that income-tax being an annual tax in a case where the allowance is an ad hoc allowance which is to cover a period longer than or ending after the year of account, or is a periodical allowance, the income-tax officer may under the act exempt expenditure incurred in the year of account and no more, and thereby the intention of the employer would be wholly frustrated and the employee may be called upon to pay tax on a receipt which is not his ..... this would be so even if the employer has disabled himself from demanding refund of the amount not expended for meeting the expenses incurred or to be incurred in the performance of the duties of an office or employment of profit, and the surplus remaining in the hands of the grantee acquires for the purpose of the income-tax act the character of additional remuneration. 10. ..... it may be noted that parliament has by the finance act, 1955, with effect from april 1, 1955, recast clause (vi) of section 4(3) of the income-tax act, 1922, and has expressly provided that the special allowance granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit to the extent to which such expenses are actually incurred for that purpose, was exempt from tax. .....
Tag this Judgment!Court : Chennai
Reported in : [1975]101ITR511(Mad)
..... it would, therefore, be reasonable to hold that the allowance granted to meet the expenses wholly and necessarily incurred or to be incurred in the performance of the duties of the office or employment of the grantee alone qualifies for exemption under the act, and any surplus remaining in the hands of the grantee after meeting the expenses does not bear the character of the allowance for meeting expenses but for performing the duties of the office or employment.........the surplus remaining inthe hands of the grantee acquires for the purpose of the income-tax act the character of additional remuneration'. ..... whether, on the facts and in the circumstances of the case, this was an allowance specifically granted to meet the expenses wholly and necessarily incurred in the performance of the duty of an office or employment of profit and, therefore, not includible in the total income of the assessee in terms of section 4(3)(vi) of the indian income-tax act, 1922 ?' 8. ..... earlier at page 349 the contention that the amount not having been received from the employer was not liable to be taxed in the hands of the assessee was noticed and it was observed as follows :'......the mere fact that a gift or payment was made by a personother than an employer will not be decisive of the question whether it was intended as a remuneration or present.'17. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT240
..... section 7(2) of the kerala education act says that 'the manager shall be responsible for the conduct of the school in accordance with the provisions of the act and rules made thereunder. ..... all these contentions illcome from the mouth of the manager in the light of the mandatory provision in rule 51b which says that the manager shall give employment to a dependent of an aided school teacher dying in harness. ..... when the petitioner submitted the application, the order governing employment to dependents under the dying in harness scheme in public services was g.o.(p) no. ..... it is also stated that by ext.r2(b), he has rejected the claim of the petitioner on the ground that ext.p3 order has only prospective effect and the dependents of employees dying in harness on or after 30.3.1990 alone are eligible for employment assistance. ..... government orders relating to employment assistance to the dependents of government servants dying in harness shall mutatis mutandis, apply in the matter of such appointments. ..... it is true that the petitioner has preferred an application for employment assistance under the scheme issued in g.o.ms. ..... it is further submitted that since the death of his mother took place in 1989, a claim for employment made in 1998 cannot be entertained.6. ..... reads as follows:-'the manager shall give employment to a dependent of an aided school teacher dying in harness. .....
Tag this Judgment!Court : Allahabad
Reported in : [1954]26ITR112(All)
..... a case of an extra payment by way of an allowance, benefit or perquisite payable not on personal grounds but to the holder of an office or employment of profit, it being recognised that it is necessary for the holder of the office or employment of profit to meet such expenses by reason of the fact that the person holds such office or employment of profit.in this connection reference may be made to certain english decisions though the language of the english and indian income-tax acts not being exactly similar much assistance cannot be derived from those decisions.rowlatt, j. ..... relied on the provisions of section 4(3) (vi) of the income-tax act and claimed that the amount of 8 annas per bag was a special allowance granted to the assessee to meet the expenses wholly and necessarily incurred in the performance of its duties as commission agent.the appellate tribunal held against the assessee but decided to refer the question for our decision.the point raised before the appellate tribunal was that the amount of 8 annas per bag was a special allowance granted to the assessee who held an employment of profit to meet the expenses .....
Tag this Judgment!Court : Orissa
Reported in : [2008(119)FLR755]
..... 951 (fb) : 1998 (2) tac 330 (ker)(fb) and following the principles of law laid down by the supreme court in pratap narayan singh deo's case,1976 (32) flr 92 (sc) the division bench of calcutta high court held that the provisions of the amending act are prospective in nature, in so far as the determination of the quantum of compensation was concerned, and that the enhanced compensation would be available only to such claims where the death or injury occurs in an accident, arising out of and in course of employment after the date of such amendment.13. ..... it was pleaded by the claimants that the deceased workman at the time of the accident was working in the premises of the time of the accident was working in the premises of appellants and was engaged in the said work by dillip bastia, who was a sub contractor under a registered electrical contractor, whose details were known who-was; executing the work of the principal employer, i.e. ..... concurring with the aforementioned full bench decision of the kerala high court reported in 1998 (1) k l.t. ..... the supreme court while approving the said decision of the full bench of the kerala high court affirmed its earlier decision in pratap narayan singh deo's case (supra).12. ..... 1999 (83) flr 508 (sc) the supreme court took notice of the full bench decision of kerala high court in the case of united india insurance co. ..... in a subsequent decision in the case of kerala slate electricity board and anr. v. .....
Tag this Judgment!Court : Mumbai
Reported in : 1997(4)BomCR165; [1998]229ITR510(Bom)
..... this would be so even if the employer has disabled himself from demanding refund of the amount not expended for meeting the expenses incurred or to be incurred in the performance of the duties of an office or employment of profit, and the surplus remaining in the hands of the grantee acquires for the purpose of the income-tax act the character of additional remuneration.' 18. ..... section 10(14) of the income-tax act, 1961, reads as under : '(14)(i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of and office or employment of profit, as may be prescribed, to the extent to which such expenses are actually incurred for that purpose : (ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ..... : [1968]67itr95(sc) had occasion to consider whether certain commission received, was wholly exempt from tax under section 4(3)(vi) of the indian income-tax act, 1922 (prior to its amendment in 1955), as a special allowance, benefit or perquisite specifically granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit from his place. 15. .....
Tag this Judgment!Court : Mumbai
Reported in : [2007(112)FLR898]; (2007)2LLJ182Bom
..... with the work of a factory or establishment to which this act applies and(i) who is directly employed by the principal employer, on any work of, or incidental or preliminary to or connected with the work of, the factory or establishment or elsewhere; or(ii) who is employed by or through an immediate employer, on the premises of the factory or establishment or under the supervision of the principal employer or his agent on work which is ordinarily part of the work of the factory or establishment or which is preliminary to the work carried on in or incidental to the purpose of the factory or establishment; or(iii) whose services are temporarily lent or let on hire to the principal employer by the person with whom the person ..... while agreeing with the view of the kerala and madras high court that the members of the society can be employees of the society we dissent with the view that members working for remuneration become employees of the society simply because the society is a distinct entity from its members because of its corporate status ..... to the case of the appellants, the secretary disclosed in the said letter that number of employees who are working for wages were hundred and that they were continuously employing more than 13 persons from september 16, 1976. ..... he has also placed reliance on reports of inspection which clearly show that as on september 16, 1976 power was being used in the premises of the respondent for pern machine, cone machine, sizing machine and grill machine. .....
Tag this Judgment!Court : Mumbai
Reported in : (2002)75TTJ(Mumbai)106
..... 8975/bom/1990, dated 12-10-1998 in which it was held that amounts received after superannuation had nothing to do with the employment and so they are not in the nature of compensation received by the assessee of in connection with the termination of employment or the modifications of the terms and conditions relating to his employment and as such cannot be treated as profits in lieu of salary under section 17(3). ..... the employer deducted the tax as a precautionary measure in order to avoid any default under the various provisions of the act.8. ..... these shares were transferred to the respondents in july, 1953.on appeal to the special commissioners against assessments to income-tax under schedule e made on them for 1953-54 in sums which included the value of the shares at the date of transfer, the respondents contended that the transfers were pure acts of bounty and in no sense rewards for past or future services. ..... 1 lakh each is paid by the company to the assessee for the services rendered by him during the lock-out in its factory during the period of 1986-87 in the capacity of his being an employee of the company and, therefore, the amount is treated as compensation taxable in view of section 17(3) of the income tax act. ..... he also submitted that the employer treated the amount as part of salary and deducted tax therefrom after allowing the statutory admissible deductions.7. .....
Tag this Judgment!Court : Delhi
Reported in : 96(2002)DLT103
..... of wages definition of wages definition of wages underunder the industrial under the minimum wages the payment of wagesdisputes act, 1947 act, 1948 act, 1936'wages' means all 'wages' means all 'wages means allremuneration capable remuneration, capable remuneration (whether byof being expressed of being expressed in way of salary,in terms of money, terms of money, which allowances, or otherwise)which would, if the would, if the terms of expressed in terms ofterms of employment, the contract of money or capable of beingexpressed or employment, express or so expressed which would,implied, were ..... a division bench of the kerala high court in k. ..... precedents has been considered by the hon'ble supreme court in the course of it reiterating that conditions such as predeposit of the impugned tax can be imposed as a precondition for the entertainment of an appeal. ..... it has thereforee been argued, but without success till date, in the context of all such taxing statutes that if the predeposit is to be made, the right of appeal is rendered illusory. ..... even in such cases, where it is palpable that the propensity of department would be to impose and thereafter uphold the greatest amount of taxation, predeposit of the assailed tax has received legislative as well as jural sanction. ..... in fiscal matters, the spectrum of statutes insist on the predeposit of tax. .....
Tag this Judgment!Court : Delhi
Reported in : 134(2006)DLT49; (2007)2LLJ350Del
..... admitted that such an amount is below the minimum wages notified by the statutory authorities from time to time.so far as the submission based on the industrial employment (standing order) act, 1946 is concerned, i find that section 10a of the industrial employment ( standing orders ) act, 1946 itself provides for payment of subsistence allowance at the rate of 50% of the wages immediately preceding the date of such suspension for the first 90 days and thereafter at the rate of 75% on satisfaction of the notified stipulations.further, on close reading of the pronouncement of the division bench in fouress engineering (india ..... by a learned single judge of this court that inasmuch as there was no concealment of material facts by the workman nor any objection in the written statement pertaining to the issue as to gainful employment of the workman during the pendency of the proceedings before the labour court, the management should be better advised to utilise the services of a workman while writ petitions are pending assailing labour or industrial awards lest the latter subsequently feels the pinch of having to pay wages to whose services have not been availed of for no fault ..... a division bench of the kerala high court in k. .....
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