Oriental Insurance Company v. Jashuben and Ors.

The Pr. Commissioner of Income Tax -3 vs. Divine Developwell Pvt. Ltd

The Appeals stand disposed of along with the pending Application(s),

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…Grade Pay 2400 D.A. 11995 H.R.A. 3363 Tran. Allow. 3312 Wash. Allow. 75 Comp. H.R.A. 260 Metro. P. Allow 150 Ration Money 2665 Con. Allow 75 Total 33315/- 14. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the deceased as perks, should be included for computation of his monthly income as the same would have constituted a part of his monthly income by way of contribution to the family. However, the allowances which were for per…

Pr. Commissioner Fo I.Tax-Delhi-2 vs. M/S Bharat Sanchar Nigam Ltd

The Appeals stand disposed of along with the pending Application(s),

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…Grade Pay 2400 D.A. 11995 H.R.A. 3363 Tran. Allow. 3312 Wash. Allow. 75 Comp. H.R.A. 260 Metro. P. Allow 150 Ration Money 2665 Con. Allow 75 Total 33315/- 14. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the deceased as perks, should be included for computation of his monthly income as the same would have constituted a part of his monthly income by way of contribution to the family. However, the allowances which were for per…

Commissioner of Income Tax: Delhi -VIII vs. Shri Kapil Dev

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…r Allowance of Rs. 375/- and Own Car Aid & MTC of Rs. 5,500/-, totalling to Rs. 7,700/-. These are the perks and allowances which the Petitioner was enjoying during his lifetime. 17. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the EARNINGS This month (Rs) Arrears DEDUCTIONS This month (Rs) Arrears (Rs) Basic 40,570.00 Income Tax 22,593.00 House Rent Allowance 14,841.00 Recovery of round off amt 0.38- Variable Dearness Allow…