Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary ...

Case Laws Income Tax

August 30, 2022

Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary (SLS) - recovery of amount not deducted as TDS - No doubt in my mind that the petitioners, employees of Tamil Nadu Agricultural University are Government servants, entitled to the benefit of exemption u/s 10(10AA)(i) of the Act. Impugned circular dated 17.02.20215 and consequent communications issued to the petitioners by the University, are contrary to law and are set aside. - HC

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Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary ...

Case Laws Income Tax

August 30, 2022

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