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2024 (1) TMI 270 - ITAT DELHIExcess gratuity u/s 10(10) - AO was of the view that assessee is not entitled for this claim because as an employee of Hisar Agriculture University, he cannot be considered as state Government employee or holder of civil post under the state - HELD THAT:- Since the facts are similar to [2022 (6) TMI 748 - ITAT DELHI] A.Y. 2011-12 vide order dated 15.06.2022 and the assessee is the employee of the same university, we set aside the order of learned CIT(A) and decide the issue in favour of the assessee. We direct the Assessing Officer to allow exemption under section 10(10) of the Act on the disputed amount of gratuity received by the assessee during the year.
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