Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1984 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (11) TMI 166 - ITAT NAGPURExtract: .......fore, absolutely no doubts in our mind, that the compensation received by the assessee at the time of his voluntary retirement is includible under the head profits in lieu of salary and, therefore, the same is eligible for relief under s. 89 read with r. 21A. We, therefore, confirm the order of the AAC and dismiss the appal filed by the department.
|