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 December 2014 Year 2014 This

Entitlement for claim of exemption u/s 10(10C) - all the ...

Case Laws     Income Tax

December 1, 2014

Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland Ltd. and both the authorities below are not justified in denying the benefit of exemption to these employees - AT

View Source

 


 

You may also like:

  1. Deduction u/s. 10(10C) - VRS (Exit Option Scheme) - Employer has deducted tax at source u/s. 192 of the I.T. Act on ex-gratia amount received and the employer has not...

  2. Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms...

  3. Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT

  4. Rejection of exemption u/s 10(10C) - It appears that some officers have wrongly considered themselves bound by the circular to the extent of their being required to...

  5. Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

  6. Taxability of ex gratia payment received under Exit Option Scheme of State Bank of India - assessee entitled to exemption u/s 10(10C) of the Act - AT

  7. Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of the compensation received under the voluntary retirement scheme - AT

  8. Relief u/s 89(1) for the amount received in excess of the amount eligible for exemption u/s 10(10C) - voluntary retirement scheme (VRS) - assessee are clearly entitled...

  9. Mid-day Meal Scheme - the assessee fulfils the requirements for entitlement to the exemption under the Notification dated 8-8-2011 - exemption allowed - AT

  10. Exemption claimed u/s.10(23B) - Mandatory approval from Khadi and Village Industries Commission - approval was granted for more than three assessment years and therefore...

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

  12. Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to...

  13. Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion...

  14. Approval u/s 10(23C)(v) - Assessee does not have any approval under section 10(23C)(v) of the I.T. Act for the assessment year under appeal, therefore, there is no...

  15. 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...

 

Quick Updates:Latest Updates