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2016 (10) TMI 1054 - AT - Income TaxDenial of exemption u/s 10(10) in respect of the amount received by the assessee towards arrears of gratuity and arrears of leave encashment - Held that:- It is observed that the Delhi bench of the tribunal in Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar [2016 (6) TMI 687 - ITAT DELHI ] has allowed exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissed the grounds about the initiation of re-assessment. Similar view has been taken in the case of Raghubir Singh Panghal vs. ITO [2016 (6) TMI 1163 - ITAT DELHI] . Following the same, extend the benefit of exemption to the instant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). - Decided in favour of assessee.
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