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Case Law Details

Case Name : Commissioner Of Income-Tax Vs B. Ghosal (Kerala High Court)
Appeal Number : Equivalent citations: 1980 125 ITR 744 Ker
Date of Judgement/Order : 27/02/1980
Related Assessment Year :
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The question whether a particular payment made to an employee constitutes “salary” for the purposes of Rule 2A will have to be determined only by reference to the definition of that expression as contained in Rule 2(h) of Pt. A of the Fourth Schedule to the Act. On a close study of the said rule in conjun

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2 Comments

  1. N E PHAKATKAR says:

    if any employee is paid one month salary ( including basic + other allowances+hra)as a noitce pay . Let me confirm that the bonus should be calculated on this nitice pay

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