Denial of exemption u/s 10(10) - Once a case falls under clause ...
Exemption Denied: Gratuity and Leave Encashment Must Qualify Under Clause (i) of Section 10(10), Not Clause (iii).
June 3, 2017
Case Laws Income Tax AT
Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) - gratuity amount received and arrears of leave encasement exempted - AT
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