SHRI EMIL WEBBER vs COMMISSIONER OF INCOME TAX,V&M,NAGPUR

The Supreme Court held that the amount paid by Ballarpur for tax on the salary of the assessee constitutes taxable income under Section 2(24) of the Income Tax Act, 1961. The Court clarified that the definition of 'income' is inclusive and encompasses payments made on behalf of the assessee, as they are not gratuitous but rather obligations arising from the employment agreement. The Court dismissed the appeals, affirming that the tax paid by Ballarpur is taxable under the heading 'other sources'.