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2004 (5) TMI 63 - AUTHORITY FOR ADVANCE RULINGSApplicant resigned from Morgan Stanley and left India to take up job in USA - applicant received being payment from Morgan Stanley Staff Superannuation Fund – held that amount received from superannuation fund in 2002-2003 for the services rendered in India is taxable in India as per the DTAA with USA - The amount received from superannuation fund on resignation before specified age is not eligible for exemption under section 10(13) of the Income-tax Act, 1961.
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