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2016 (9) TMI 1507 - AT - Income TaxDenial of exemption u/s 10(10AA)(ii) towards Leave Encashment - HELD THAT:- As decided in RAM KANWAR RANA VERSUS ITO, WARD-3, HISAR [2016 (6) TMI 687 - ITAT DELHI] as both the sides are consensus ad idem on the position that the view taken in the context of section 10(10) as applicable to leave gratuity be followed here in the context of section 10(10AA) in the context of leave encashment, I am desisting from independently examining the later provision - thus held the assessee to be entitled to exemption u/s 10(10)(i) in respect of arrears of gratuity, following the same, extend the benefit of exemption u/s 10(10AA)(i) in respect of arrears of leave encashment. - Decided in favour of assessee.
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