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2017 (2) TMI 1517 - AT - Income TaxAddition on account of arrears of gratuity and the arrears of leave encashment received from the State Government after retirement - assessee was an employee of the Chaudhary Charan Singh Haryana Agricultural University, Hisar and retired and after retirement, the assessee received arrears of gratuity and claimed the same as exempt u/s 10(10) - Assessee also received a sum on account of arrears of leave encashment which was claimed as exempt u/s 10(10AA)(i) - HELD THAT:- As decided in DHARAM JEET DAHIYA VERSUS INCOME TAX OFFICER, WARD-1, HISAR [2017 (6) TMI 165 - ITAT DELHI] AR submitted that there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears of gratuity u/s 10(10) should be followed for arrears of leave encashment u/s 10(10AA). DR supported this proposition. 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, we are desisting from independently examining the later provision. In view of the fact that 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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