Exemption u/s 10(10) - Total Sum received in excess of amount ...

Case Laws Income Tax

December 4, 2020

Exemption u/s 10(10) - Total Sum received in excess of amount specified in Section 4(3) of the Payment of Gratuity Act. - Refund of income tax as deducted at source (TDS) on the gratuity paid to the Petitioner - Enhanced limit for Central government employees versus for employees of PSUs - The said amendment is pursuant to an Act of Parliament which admittedly entered into force only on 29.03.2018. As such, the endeavour by the Petitioner to enforce the said amendment from 01.01.2016 is liable to be rejected. - HC

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Exemption u/s 10(10) - Total Sum received in excess of amount ...

Case Laws Income Tax

December 4, 2020

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