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of <h1>Assessee's Appeal Partially Allowed for Exemption on Gratuity & Leave Encashment</h1> The appeal filed by the assessee against the CIT(A)'s order for the assessment year 2010-11 was partly allowed by the Tribunal, granting exemption to the ... Exemption u/s 10(10)(i) and 10(10AA)(i) - arrears of gratuity and arrears of leave encashment - Held that:- Both the sides are in agreement that the facts and circumstances of the instant appeal are mutatis mutandis similar to those of the appeal in the case of Ram Kanwar Rana [2016 (6) TMI 687 - ITAT DELHI] allowing exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, we extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). The appeal filed by the assessee against the order passed by CIT(A) in relation to the assessment year 2010-11 was partly allowed. The Tribunal extended the benefit of exemption to the assessee in respect of arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i).
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