Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three ...
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ITAT examined the taxability of ex-gratia payment received by the assessee on cessation of employment. Noting a coordinate bench decision on identical facts holding similar ex-gratia from the same employer as non-taxable, ITAT set aside the order of the Ld. CIT(A)/NFAC. The matter was remanded to the Jurisdictional AO to re-adjudicate the taxability of the ex-gratia payment afresh in light of the employer's letter and after granting due opportunity of hearing. Issues relating to set-off of house property loss and deduction under s. 80TTA were also remitted to the AO for fresh consideration. All relevant grounds were treated as allowed for statistical purposes.
ITAT examined the taxability of ex-gratia payment received by the assessee on cessation of employment. Noting a coordinate bench decision on identical facts holding similar ex-gratia from the same employer as non-taxable, ITAT set aside the order of the Ld. CIT(A)/NFAC. The matter was remanded to the Jurisdictional AO to re-adjudicate the taxability of the ex-gratia payment afresh in light of the employer's letter and after granting due opportunity of hearing. Issues relating to set-off of house property loss and deduction under s. 80TTA were also remitted to the AO for fresh consideration. All relevant grounds were treated as allowed for statistical purposes.
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