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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Addition on account of arrears of gratuity and leave encashment ...

Income Tax

June 5, 2017

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 provisions of section 10(10)(i) are fully attracted in this case entitling him to exemption for the amount under consideration - AT

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  1. 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...

  2. 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

  3. 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...

  4. Computation of MAT u/s 115JB - Addition towards delayed payment of gratuity and leave encashment - in computation of book profit only provision for unascertained...

  5. Levy of penalty u/s 270A r.w.s. 274 - misreporting of income on the addition of leave encashment - levy of penalty is not automatic on mere making addition, if the...

  6. Disallowance of provision for gratuity and leave encashment - in case of trust, the meaning ‘applied’ need not be construed as ‘spent’. It includes the necessary...

  7. 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...

  8. Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical...

  9. TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be...

  10. Provision for leave salary encashment and gratuity was made by the assessee on the basis of actuarial valuation done by actuary and these are considered as ascertained...

  11. Protective addition on account of unexplained credit entries appearing in the bank account - assessee company is a conduit - addition on account of unaccounted...

  12. 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...

  13. Addition u/s 68 - addition of the cash deposits in the assessee’s savings bank account - as the bank account of an assessee cannot be held to be the 'books' of an...

  14. 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...

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

 

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