Death case -- Perks and allowances payable to the deceased employee benefiting him/his family members have to be included in computation of his monthly income and amounts deducted on account of HRA, CCA, Medical Allowance, EPF, GIS, LIC, re-payment of loan etc. are not liable to be excluded in such computation of his monthly income -- Tribunal was required to make statutory deduction of income tax from gross salary of the deceased for assessment of his income.
(P&H HC) Decided on: 17.09.2020