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Income Tax Case Laws - Section: 10(10AA)

Home Case Index Income Tax Sections List
Cases for Section: 10(10AA)
Showing 1 to 15 of 15 Records

    Salary computation - whether any benefit or allowance other than dearness allowance is to be included in the basic salary of the assessee for computation of gratuity and leave encashment under Section 10(10) and 10(10AA)? - Held that - The authoritie... ... ...

  • 2012 (12) TMI 753 - ITAT, KOLKATA

    Statutory exemption u/s 10(10C) disallowance as VRS Benefit exceeding T.D.S. certificate amount - Held that - Decided in favour of assessee relying on Sail Dsp Vr Employees Association 1998 Versus Union of India And Others. 2003 (2) TMI 46 - CALCUTTA... ... ...

  • 2011 (5) TMI 442 - ITAT, MUMBAI

    Exemption of leave encashment and gratuity - As per the decision of the Hon ble jurisdictional High Court in the case of CIT v. D.P. Malhotra 1997 -TMI - 17389 - BOMBAY High Court , held that since the assessee has resigned from M/s Hygenic Research ... ... ...

  • 2007 (5) TMI 368 - ITAT DELHI

    ... ...
    ... ... extracted above and with which we agree. We therefore hold that the assessee rsquo s claim for exemption under section 10(10AA) as made has to be allowed. The appeal of the assessee is allowed. 7. In the result, the appeal by the assessee is allowed.

  • 2005 (6) TMI 36 - GUJARAT High Court

    1. Whether, Tribunal was right in law in holding that the amount of leave salary paid to the retiring employees did not constitute salary as defined in Explanation 2 to section 40A(5) for the purpose of limiting the expenditure under that section? 2... ... ...

  • 2004 (12) TMI 32 - ALLAHABAD High Court

    Payments received in lieu of leave encashment to the assessee while in service exemption retrospective amendment to section 10(10AA) by the Taxation Laws (Amendment) Act, 1984 (Part I) - Tribunal was not justified in granting exemption to the payment... ... ...

  • 1997 (7) TMI 93 - BOMBAY High Court

    ... ...
    ... ... vice, we are satisfied that the provisions of section 10(10AA) would apply. In view of the above, we answer the question referred to us in the affirmative and in favour of the assessee. Reference is disposed of accordingly with no order as to costs.

  • 1993 (4) TMI 33 - MADRAS High Court

    Exemption U/S 10(10) And U/s. 10(10aa), Exemptions, Government Employees And Private Sector Employees, Gratuity

  • 1990 (11) TMI 217 - ITAT MADRAS-B

    ... ...
    ... ... quently hold that the recourse taken by him to section 263 of the Act was not validly taken. Accordingly, we set aside the impugned order under section 263 and restore that of the ITO on this issue. 10. In the result, the assessee s appeal is allowed

  • 1989 (11) TMI 77 - ITAT BOMBAY-E

    ... ...
    ... ... ssee out of the funds accumulated out of salary, it could not militate against the assessee and the benefit under section 80C was to be allowed. The assessee s contention, therefore, in respect of both the grounds are accepted. The appeal is allowed.

  • 1989 (5) TMI 80 - ITAT AHMEDABAD-C

    ... ...
    ... ... 10AA) are applicable even in case of voluntary retirement on account of resignation. Therefore, following this decision, we hold that the exemption is available to the assessee. This ground is also rejected. 7. In the result, the appeal is dismissed.

  • 1988 (2) TMI 101 - ITAT BOMBAY-C

    ... ...
    ... ... . Such income is, therefore, rightly taxable as income from other sources. The second cross objection is also rejected. 15. In the result, all the appeals filed by the Department are allowed, while the cross objections by the assessee are dismissed.

  • 1986 (6) TMI 67 - ITAT BOMBAY-E

    ... ...
    ... ... nt otherwise than on superannuation. We are of the opinion that resignation from a contract service is not envisaged in s. 10 (10AA) (i) or (ii). We therefore, allow the departmental appeal, set aside the order of the AAC and restore that of the ITO.

  • 1985 (12) TMI 112 - ITAT DELHI-D

    ... ...
    ... ... Patil Vijay Kumar and Ors. vs.Unionof India and Anr. (1985) 48 CTR (Ker) 41 (1985) 151 ITR 48 (Ker) is of no help to the Revenue, since the facts there were distinguishable because there the employees continued to be in service and have not retired.

  • 1984 (12) TMI 24 - MADRAS High Court

    ... ...
    ... ... tirement from service, we are satisfied that the provisions of section 10(10AA) would apply. Therefore, no question of law could be said to arise out the order of the Tribunal. The petition is accordingly dismissed with costs. Counsel s fee Rs. 250.

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