M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

15% per annum, calculable from the date of such\nexpiry.\n21. It is the contention of the respondent-assessee that the interest awarded\nunder Section 28 of the Act of 1894, as discussed above, shall constitute a\npart of the compensation itself. The ITAT has also drawn strength from the\nobservation of the Hon'ble Supreme Court in the case