Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Exemption claimed u/s 10(10)(i)- arrear of gratuity received ...

Income Tax

February 8, 2017

Exemption claimed u/s 10(10)(i)- arrear of gratuity received from the State Government after retirement - assessee to be entitled to exemption u/s 10(10)(i) in respect of arrears of gratuity, following the same, extend the benefit of exemption u/s 10(10AA)(i) in respect of arrears of leave encashment - AT

View Source

 


 

You may also like:

  1. Taxability of ex gratia payment received under Exit Option Scheme of State Bank of India - assessee entitled to exemption u/s 10(10C) of the Act - AT

  2. Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs

  3. Levy of penalty u/s 270A - Excess exemption claimed on Gratuity u/s 10(10)(i) and Leave Encashment receipts u/s 10(10AA)(ii) - The Appellate Tribunal recognized the...

  4. Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of the compensation received under the voluntary retirement scheme - AT

  5. Provision for retirement gratuity written back already stood allowed - unilateral act of the assessee in writing back would not be treated as remission or cessation of...

  6. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

  7. Addition of claim towards staff gratuity - The assessee has no control over the funds contributed to LIC towards the gratuity. The assessee is receiving the gratuity...

  8. Addition on account of arrears of gratuity and leave encashment - claim of exemption - the assessee is found to be an employee holding a civil post under a State, the...

  9. The assessee being entitled to exemption under sections 11 and 12 of the Act, no disallowance on account of contribution to unapproved pension and gratuity funds can be made - AT

  10. Exemption u/s 10(10) - Total Sum received in excess of amount specified in Section 4(3) of the Payment of Gratuity Act. - Refund of income tax as deducted at source...

 

Quick Updates:Latest Updates