S.N. Bhargava vs Assistant Commissioner Of Income-Tax on 24 October, 1994
ground that the personal pay granted to the assessee for undergoing Vasectomy operation is exempt under Section 10 and does not fall within the definition ... towards contribution to CGEIS, Rs. 1500 as personal pay for undergoing Vasectomy operation and Rs. 3,421 as compulsory deduction @ 6 per cent of salary