2009 (3) TMI 56

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..... nue appeal is dismissed - 116 of 2009 - - - Dated:- 18-3-2009 - K. RAVIRAJA PANDIAN and P.P.S. JANARTHANA RAJA, JJ. Mr. J. Narayanasamy for the Petitioner. JUDGMENT The Judgment of the Court was delivered by P. P. S. Janarthana Raja, J. - The above Tax Case Appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal, "C" Bench, Chennai, dated 21st .....

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..... out by the employer at 60 days salary for each completed year of service or salary for the number of months of service left, whichever was less. Out of the ex-gratia thus received, the assessee claimed exemption of Rs.5 lakhs as per the provisions of Section 10(10C) of the Act and the balance ex-gratia was admitted as income. However, while computing the tax payable, the assessee claimed relief un .....

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..... 07, wherein this court allowed the claim of the assessee and rejected the contention of the revenue. 4. In these circumstances, we of the view that the Tribunal is right in following the judgment of this court and dismissed the appeal filed by the revenue. Therefore, we do not find any error or illegality in the order of the Tribunal and no question of law, much less substantial question of la .....

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