Entitled to claim deduction u/s 10 (10 C) (viii) and also under ...

High Court Grants Relief Under Article 226 for VRS Deductions Rejected Due to Jurisdictional Overreach by CBDT Instructions.

January 13, 2021

Case Laws Income Tax HC

Entitled to claim deduction u/s 10 (10 C) (viii) and also under Section 89 (1) - amounts received as part of VRS - claim came to be rejected on the basis of the instructions/letter issued by the CBDT - when the proceedings are found to be without jurisdiction the existence of an alternative remedy is not a bar for granting relief under Article 226 of the Constitution of India. It becomes our duty to grant relief when we are convinced that the proceedings are without jurisdiction.- HC

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Entitled to claim deduction u/s 10 (10 C) (viii) and also under ...

High Court Grants Relief Under Article 226 for VRS Deductions Rejected Due to Jurisdictional Overreach by CBDT Instructions.

January 13, 2021

Case Laws Income Tax HC

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