Dearness relief received by a retired judge is ‘profit in lieu of salary’

HIGH COURT OF ALLAHABAD Justice G.K. Mathur versus Commissioner of Income-tax, Meerut IT APPEAL NO. 112 OF 2004 AUGUST 24, 2012 JUDGMENT 1. The appellant-assessee retired serving as a Judge of the Allahabad High Court. In this Income Tax Appeal he is aggrieved by the order of the Income Tax Appellate Tribunal, Delhi Bench; SMC-VI, New Delhi in ITA No. 1263/Del/2003, for the assessment year 1998-99, dated 10th June, 2004 dismissing the appeal of the assessee with the findings that the ‘dearness relief’ is covered within the expression, ‘any payment received fr...