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 June 2016 Year 2016 This

Taxability of Arrears of leave encashment - As there is not much ...

Income Tax

June 20, 2016

Taxability of Arrears of leave encashment - As there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears of gratuity u/s 10(10) should be followed for arrears of leave encashment u/s 10(10AA). - AT

View Source

 


 

You may also like:

  1. Exemption of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of...

  2. 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...

  3. Exemption on account of Gratuity and leave encashment including arrears - the assessee is entitled for the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act. T

  4. Exemption u/s 10(10AA) - exemption from income tax from the leave encashment amount at the time of retirement of the employees other than government employees - as...

  5. Leave encashment - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - The ITAT...

  6. Deduction u/s 10(10AA) - leave encashment on retirement - Since as per the documents, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Institution,...

  7. TDS u/s 192 - exemption towards leave encashment - There is no reason for them to think that its estimate of employee’s income under the head “Salaries” was incorrect as...

  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. Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary (SLS) - recovery of amount not deducted as TDS - No doubt in my mind that the petitioners, employees of...

  10. Premium towards leave encashment - provision for leave encashment was held to be allowable if the same was based on a particular scheme proportionately with the...

  11. Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) -...

  12. Salary terminology - computation of gratuity and leave encashment - definition of 'salary' is squarely and specifically applicable to section 10(10) and 10(AA)and,...

  13. 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...

  14. Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an...

  15. 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...

 

Quick Updates:Latest Updates