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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Addition on account of arrears of gratuity and leave encashment ...


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

June 5, 2017

Case Laws     Income Tax     AT

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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