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2017 (6) TMI 168 - AT - Income TaxAddition on account of arrears of gratuity and leave encashment added u/s 10(10)(iii) and 10(10AA)(iii) - Held that:- Identical issue relating to the gratuity, having similar facts has already been adjudicated in case of Dharam Jeet Dahiya Vs ITO, Ward-1, Hisar [2017 (6) TMI 165 - ITAT DELHI] wherein held as the assessee is found to be an employee holding a civil post under a State, in considered opinion, 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 leave encashment. - Decided in favour of assessee.
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