CiteTEXT
...computing the cash equivalent of leave due to him at the date of his retirement the authorities were bound to include the (i) sumptuary allowance of Rs 500 per month (ii) compensatory allowance of Rs 900 per month admissibl...on the date of retirement, and it shall be paid in one lump sum, as a one-time settlement.20-B. (3) The city compensatory allowance and the house rent.... The High Court came to the conclusion that all allowances except City Compensatory Allowance and House Rent Allowance were includible in calculating the cash equivalent of leave salary payable to a...
...1. The question in this appeal is whether the appellant is entitled to have the city compensatory allowance paid to him taken into account for the purpose of the calculation of the bonus...payable to him. That the amount of city compensatory allowance paid to the employees is salary or wage within the meaning of Section 2(21) of the Payment of Bonus Act, 1965 cannot be doubted. The...Tribunal took the view that the city compensatory allowance was an allowance which was payable only for the “time being” and therefore it was not salary or wage. The allowance was one attached to the post...
...allowance, house rent allowance, city compensatory allowance, medical reimbursement and gratuity, etc. It appears that prior to 1967 there was considerable disparity in the emoluments of teachers...allowance, city compensatory allowance and the other heads claimed by the petitioners. In our opinion, the teachers of aided schools must be paid the same pay scale and dearness allowance as teachers in...by 30-9-1989. The State Government shall not be liable to pay for the period covered by these 35 instalments any amount on account of house rent allowance, city compensatory allowance and the other...
...application is allowed.4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory ...communication of this order.5. If, however, in the meantime, the insurance company has already deposited the amount of tax deducted at source on the city compensatory allowance or similar...allowance, the Income-tax Department shall refund the same against the tax payable by each of the officers and staff of the insurance company during the financial year 1988-89. In the event any...
...Ajit Kumar Sengupta, J.:— The short question involved in this case is whether any tax is liable to be paid on the city compensatory allowance received by the officers and staff of the bank...judgment, in that event, the tax already deducted from the city compensatory allowance or to be deducted from such allowance be paid to the Income-tax Department. If ultimately the Supreme Court affirms the..., [1988] 169 ITR 162, the amount paid to officers and staff by the employer bank as and by way of city compensatory allowance does not come within the...
...schools are entitled to parity with the teachers employed in government schools in the matter of pay scales and other emoluments, such as, dearness allowance, house rent allowance, city compensatory ..., which includes the pay and dearness allowance and interim relief before April 1, 1981 and the pay and additional dearness allowance beyond April 1, 1981 but does not include house rent allowance, city ...liable to pay for the period covered by these 35 instalments any amount on account of house rent allowance, city compensatory allowance and the other allowances claimed by the petitioners...
...Mandamus, directing the respondents to repay the city compensatory allowance to a tune of a Rs.5,220/- for the period April 1998 to August 2000 withheld from the gratuity and directing the respondents to...pay the City Compensatory Allowance for the extension period of service of the petitioner, calculated for the period from 01.08.2005 to 31.05.2006 as per the Government Ordinance M.S.No.257, Finance...Honourable Court may be pleased to issue a Writ of Mandamus or any other Writ or Order in the nature of Writing directing the respondents to repay the City Compensatory Allowance to a tune of a Rs...
...Insurance employees, dispute the taxability of various allowances, namely, dearness allowance, city compensatory allowance, house rent allowance, leave encashment linked with leave travel concession...on such contributions.”6. If city compensatory allowance, house rent allowance and dearness allowance are found to be income under section 2(24), then the next question will arise...held that city compensatory allowance was exempt under section 10(14). The aforesaid judgment was not accepted by the Department and, therefore, the Explanation was added to clause (14) of section 10...
...entitled to same house rent allowance and city compensatory allowance as is being given to their counterparts stationed in the main town. Accordingly, a direction was issued by respondent no. 2 on...13.7.1999 and the petitioners were being paid house rent allowance and city compensatory allowance as per the Policy of the State Government. Suddenly, by letter dated 31.7.2012, the respondent no. 3, being...of the opinion that after coming into force of the recommendations of Sixth Pay Commission, the petitioners are wrongly being paid house rent allowance and city compensatory allowance asked for...
.../CH1/2009-2, dated 17.06.2009, quash the same and direct the first respondent to pay interest at 18% per annum on House Rent Allowance and City Compensatory Allowance, that became due from 01.12.1998...Secretary, Cooperation Food and Consumer Protection Department, Chennai, refusing to pay the interest on the belated payment made towards House Rent Allowance and City Compensatory Allowance.2...Rule 53(5) of the Fundamental Rules, the petitioner is entitled to get Dearness Allowance, House Rent Allowance and City Compensatory Allowance as admissible prior to the date of his superannuation for...
...the petitioner that an unreasonable view has been taken by the respondents in granting the City Compensatory Allowance to the members 01 the petitioner's Union. The petitioner's Union complains that the...Central Government has treated the entire State of Goa for the purpose of granting City Compensatory Allowance to their employees, but as regards the members of the petitioner's Union are concerned..., a restriction has been imposed. to the effect that the City Compensatory Allowance will be allowable only to those persons who are employed in the municipal area of Paneji and municipal area of...
...city compensatory allowance were not to be included in the total income of the assessee. The Income-tax Officer, Central Salary Circle, rejected the claim of the assessee.2. The...assessee preferred an appeal before the Appellate Assistant Commissioner and reiterated that the amount received by him by way of city compensatory allowance was not taxable. The Appellate Assistant...Commissioner, following an earlier decision of the Tribunal in Income-tax Appeal No. 3074 (Bom) of 1970-71, held that the said city compensatory allowance was not taxable and should not be included in the...
...several specific claims advanced by the petitioners in the two writ petitions. These are House Rent Allowance, City Compensatory Allowance, Bonus and Earned Leave. There are also demands for weekly...regards House Rent Allowance, City Compensatory Allowance and Maternity Leave, we see no justification for treating the employees of the Postal Department differently from those covered under the...240 days of work (206 days in the case of officers observing five days' week) and on conferment of temporary status, House Rent Allowance and City Compensatory Allowance shall be admissible. There would...
...dated 30.12.1994 made in C.P. Nos. 160 to 181 of 1992 is as to whether the non-inclusion of City Compensatory Allowance while calculating the wages of the respondent Nos. 2 to 915 for the purpose of...payment of minimum bonus of 8.33% for the years 1986-87,1987-88,1988-89 and 1989-90 was justified.
2. As far as the legal position as to whether the City Compensatory Allowance should...of wages. It is also not in dispute that in the case on hand, the petitioner Corporation did not include the City Compensatory Allowance while calculating the wages of respondent Nos. 2 to 915 and...
...difference in city compensatory allowance payable to him for the period from 1973 to May 1980. It was alleged that the said petition came up before the Labour Court and the petitioner-institute had...contested by the parties was as to whether the workman is entitled to city compensatory allowance of 12.5 per cent on the basic pay with effect from January 1, 1973. It was alleged that the Labour Court...erred in holding that respondent 1 was entitled to city compensatory allowance at the rate of 12.5 per cent even though respondent 1 was entitled to city compensatory allowance permissible to othe...
...the respondent No. 2, Dr. Sita Ram Pareek, has been allowed and the State has been directed to pay him the house rent allowance as also City Compensatory Allowance permissible in Jaipur for the period...Medical and Health Department vide circular dated 21.06.2007 has directed the Principals of all the Government Colleges to pay House Rent Allowance and City Compensatory Allowance to such of the medical...justify payment of House Rent Allowance and city expenses allowance at the rate payable in Jaipur.The Tribunal on examination of the record found that the State Government in its...
...India to issue a writ of Mandamus, directing the respondents to settle the terminal benefits of the petitioner of Rs. 58 400/- towards arrears of House Rent Allowance and City Compensatory Allowance with...settle the House Rent Allowance arrears and the City Compensatory Allowance, to be paid to the writ petitioner.
2. The petitioner was appointed as a Conductor on...petitioner is that the House Rent Allowance, for which he is eligible, had not been settled for several months. The City Compensatory Allowance also had not been paid to him. In this regard, the petitioner...
...Rs. 300 p.m to meet their additional expenses of living in these metropolitan cities by way of city allowance. It was also stated therein that this city allowance to be paid to these two partners was not their sala...Income-tax Officer. The Tribunal held that this city compensatory allowance to two of the partners of the firm was not an expenditure incurred for the purpose of carrying on the business of the firm...characterstic of the so-called city compensatory allowance paid in the above manner to two of the partners of the assessee-firm, who reside at Ahmedabad and Jaipur. section 40(b) of the...
...: -
i. to release the House Rent Allowance (HRA) and City Compensatory Allowance (CCA) in favour of the petitioner under rules which is withheld by the respondents w.e.f...) and City Compensatory Allowance (CCA) to the petitioner continuously every month, by issuance of writ of mandamus;
iii. to declare the act of respondents by which they...have not paid the House Rent Allowance (HRA) and City Compensatory Allowance (CCA) to the petitioner as ultra vires, unconstitutional and contrary to the relevant provisions of law by issuance of writ...
...Satish Chandra, C.J:— The assessee was an ITO. During the previous year relevant for the assessment year 1972–73, he was posted at Kanpur. He received Rs. 531 by way of city compensatory allowance because...holding that the city compensatory allowance was exempt from tax under section 10(14) of the Income-tax Act, 1961?”3. By the Finance Act No. 25 of 1975, Parliament added an Explanation to..., necessarily and exclusively incurred in the performance of such duties.”4. On the finding that the compensatory allowance was granted to meet the personal expenditure necessitated by the high...