Case Law Details
Case Name : Rajesh Kumar Vs. ACIT (ITAT Agra)
Related Assessment Year : 2014-15
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Rajesh Kumar vs. ACIT (ITAT Agra)
Section 17(1) defines ‘salary’ and ‘perquisite’ separately for the purposes of sections 15 and 16. Section 15 is the charging section qua income from salary, whereas section 16 deals with deduction there-from. Section 17(1)(iv) says that ‘salary’ includes, inter alia, perquisites. Relief u/s 89 is available in respect of salary and so, it is, by virtue of section 17(1) (iv), as a natural corollary thereof, available qua perquisites. Rule 21A of the Rules pertains to, inter alia, salary with respect to which section 89 grants relief. Therefore, the ...
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sir i case of arreas of incentive can we claim relief under section 89