Civil Employee Entitled to Gratuity and Leave Encashment Exemption Under Income Tax Act Section 10(10)(i.

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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