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2024 (2) TMI 605 - ITAT DELHIExemption u/s. 10(10AA)(i) - Leave encashment received by employees of the Central or State Governments - assessee employed with Indian Railway Catering and Tourism Corporation Limited - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - whether the assessee is a Central Government / State Government employee? - HELD THAT:- In the light of the above a perusal of the return of income show that the assessee was employed with Indian Railway Catering and Tourism Corporation Limited a Government of India Company and the tax has been deducted at source by the employer. Since the assessee was employed with the Central Government, therefore, she is very much eligible for the claim of deduction u/s. 10 (10AA) of the Act. Appeal filed by the assessee is allowed.
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