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2017 (6) TMI 165 - ITAT DELHIDenial of exemption u/s 10(10) - amount received by the assessee towards arrears of gratuity and on account of arrears of leave encasement - Held that:- Respectfully following the order in the case of Ram Kanwar Rana Vs ITO (2016 (6) TMI 687 - ITAT DELHI) the impugned order is set aside and the AO is directed to allow the claim of the assessee on account of gratuity & leave encashment as held the assessee is found to be an employee holding a civil post under a State, the provisions of section 10(10)(i) are fully attracted in this case entitling him to exemption for the amount under consideration. Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10). Therefore, hold that the assessee is entitled to exemption u/s 10(10)(i) in respect of gratuity amount received and arrears of leave encasement - Decided in favour of assessee.
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