Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

S. Palaniappan Versus Income Tax Officer, Chennai

Compensation received on voluntary retirement under the Early Retirement Option - deduction under Section 10(10C) for terminal benefits along with relief under Section 89(1) of the Income Tax Act for the ERO components and gratuity - HC denied exempt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ailable to the assessee. The learned counsel appearing for the respondent could not dispute the aforesaid position granting relief to similarly situated persons. We, accordingly, set aside the order of the High Court and allow the present appeal hold .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed:- 28-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. K.K. Mani, Adv., Ms. T. Archana, Adv. For the Respondent : Mr. Ranjit Kumar, SG, Mr. Rana Mukherjee, Sr. Adv., Ms. Aishwarya Bhati, Adv., Ms. Anil Katiyar, Ad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e and paid a sum of ₹ 9,37,490/- as compensation under the aforesaid Scheme. From this amount, a sum of ₹ 3,00,051/- was deducted as income tax from salary and ERO components for the Assessment Year 2004-05. The assessee filed his income .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uity. On that basis the refund amount claimed was ₹ 1,95,602/-. This was not granted by the Assessing Officer and the appellant also failed in his attempt up to the High Court as vide impugned judgment dated 27.4.2009 dismissed the appeal of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version