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S. Palaniappan Versus Income Tax Officer, Chennai

2015 (10) TMI 405 - SUPREME COURT

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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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