JUDGMENT

Shah, J.-Leave granted in special leave petitions.

Civil Appeal No. 1843 of 1989 & C.A. No. 1853-1856 of 2000 @ SLP (C) No. 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. Apart from their salary and other perquisites they are getting compensatory 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"). Appellants filed Civil Misc. 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. Various other petitions raising similar contentions were filed by the Central Government employees, employees of Central Government undertakings, bank employees, State Government employees and general insurance employees. One such petition is before us being Civil Appeal No. of 2000 @ S.L.P. (C) Nos. 15477-80 of 1988 disputing the taxability of various allowance, namely, D.A. CCA, HRA, Leave encashment, linked