nil of 1988 praying inter alia for issue of a writ or order directing the appellants herein number to treat CCA paid and payable to the employees of the appellants Companies as their taxable income and number to deduct income tax at source on CCA paid to them.
Hence, these appeals by special leave are filed by the Corporations.
Appellants filed Civil Misc.
Civil Appeal No.1843 of 1989 C.A. NO.
These appeals are filed by the Commissioner of Income Tax, West Bengal II, Calcutta against the judgment and order dated 24th July, 1987 of the High Court of Calcutta passed in Income tax Reference No.97 of 1977 holding that the CCA paid to the assessee did number have the character of income within the meaning and scheme of the Income Tax Act, 1961.
A. Nos.6054/94 and 6058/94.
Petition No.470/98 in the Allahabad High Court challenging the inclusion of DA, HRA CCA paid to them in their income for the purpose of Income Tax.
OF 2000 SLP C No.
Civil Appeal Nos.1784 86 of 1988.
Apart from their salary and other perquisites they are getting companypensatory allowance in the form of City Compensatory Allowance hereinafter referred to as CCA , Dearness Allowance hereinafter referred to as DA and House Rent Allowance hereinafter referred to as HRA .
in companyputing taxable income of the employees for the year 1987 88 onwards.
15477 80 of 1988 The Appellants, in C.A.No.1843 of 1989, are all employees of the 509 Army Base Workshop, Agra, working in different offices and governed by the Rules framed by the Government.
The High Court by order dated 21.3.1988 following an earlier decision given by it on 17.3.1988 in Syndicate bank Officers Association and Others vs. Union of India and Others allowed the writ petitions and passed an order restraining the appellants Companies and other Insurance Companies from deducting any tax on C.C.A. or any allowance in the nature of CCA.
Shah, J. Leave granted in special leave petitions.
