2016 (6) TMI 1163

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..... I] allowing exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, we extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). - ITA No.1308/Del/2016 - - - Dated:- 16-6-2016 - SHRI R.S. .....

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..... n in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, I extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). 3. In the result, the appeal is partly allowed. The order pronounced in the op .....

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