REPORTABLE 2024 INSC 389 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7708 OF 2014 ALL INDIA BANK OFFICERS’ CONFEDERATION ..... APPELLANT VERSUS THE REGIONAL MANAGER, CENTRAL BANK OF INDIA, AND OTHERS ..... RESPONDENTS WITH CIVIL APPEAL NO. 18459 OF 2017 CIVIL APPEAL NO. 18460 OF 2017 CIVIL APPEAL NO. 18462 OF 2017 CIVIL APPEAL NO. 18463 OF 2017 CIVIL APPEAL NO. 18461 OF 2017 CIVIL APPEAL NO. 18464 OF 2017 CIVIL APPEAL NOS. 18465-18466 OF 2017 CIVIL APPEAL NOS. 18457-18458 OF 2017 AND CIVIL APPEAL NO. 18467 OF 2017 J U D G M E N T SANJIV KHANNA, J. This common judgment decides the appeals filed by staff unions and officers’ associations of various banks, impugning judgments which dismiss Civil Appeal No. 7708 of 2014 & Ors. Page 1 of 17their writ petitions, where the vires of Section 17(2)(viii) of the Income Tax Act, 19611 or Rule 3(7)(i) of the Income Tax Rules, 19622, or both, were challenged. 2. Section 17(2)(viii) of the Act includes in the