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2009 (8) TMI 769

..... eived by the informer also stands on same footing and is liable to be exempted under section 10(17B) - appeals filed by the revenue dismissed - 192 to 195 (Mad.) of 1998 - 28-8-2009 - N. Barathvaja Sankar, Vijay Pal Rao, JJ. P.N. Kamala Devi for the Appellant. S. Sridhar for the Respondent. Order Per Barathvaja Sankar, Accountant Member. - As all the four appeals filed by revenue in the case of one and the same assessee, Late M.K.S. Mohamed Abobacker Sahib, for the four assessment years, viz., 1986-87, 1989-90, 1990-91 and 1991-92, against the common appellate order dated 25-11-1997 of Commissioner of Income-tax (Appeals)-V, Chennai, consist of identical grounds, the same were clubbed together, heard together and are being disposed of by th .....

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..... on 10(17A) the Income-tax Act, 1961. He also submitted that as per the provisions of section 10(17A)(i) he was entitled to claim total exemption from the income-tax. He further added that if anybody has received any Award instituted by the State Government or the Central Government, the amount should be exempted from income-tax. If the amount is received as Award instituted by any other body which is approved by the Central Government, then also it is exempted from tax. For this, he relied on the decision of Bombay High Court in the case of M.K. Mohamed Ebrahim v. ITO (Eleventh) [1983] 3 ITD 461. After considering the submissions made by the assessee, the Assessing Officer held that though the assessee claimed the amount was received by him .....

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..... A). In view of this, the CIT (Appeals) fully allowed the appeals of the assessee. Aggrieved, by this common order of the CIT(Appeals), the revenue is in appeal before us with this issue. 5. At the time of hearing, the learned D.R. reiterated the contents of the assessment orders and also the grounds of appeal raised before the Tribunal as her submission before us. Also, she relied on the following inclusive decisions of Hon ble Supreme Court, in support of her argument for the proposition that definition of income is inclusive in nature :- (1) CIT v. G.R. Karthikeyan [1993] ITR 8661 (SC) (2) Emil Webber v. CIT [1993] 200 ITR 4832 (SC) 6. Per contra, the learned counsel for the assessee placed on record a copy of notification issued by Custo .....

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..... uccess and if he was rewarded for it, such grant of reward could not but be in public interest. There was no specific mode of approval indicated in the statute for grant of exemption. No further approval was necessary or called for. The Department also did not contend that any notification as such was necessary for the purpose of grant of exemption. Therefore, the Tribunal was right in holding that the reward granted by the Central Government was exempt under section 10(17B) of the Act. Further, the ITAT, Bombay Bench in the above cited case, has held that the amount received by a person from Customs authorities as a reward cannot be taxed. We find that though it is the normal duty of the income-tax personnel to comply with the statute in t .....

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