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2016 (7) TMI 1258 - AT - Income TaxDenial of exemption in respect of the amount received by the assessee towards arrears of gratuity - Held that:- Both the sides are in agreement that the facts and circumstances of the instant appeal are mutatis mutandis similar to those of the appeal in the case of Ram Kanwar Rana [2016 (6) TMI 687 - ITAT DELHI] allowing exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, we extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity u/s 10(10)(i)
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