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        Case ID :
        Income Tax

        Amounts characterized as death cum retirement gratuity and...

        Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Amounts characterized as death cum retirement gratuity and commuted pension were accepted as exempt under the relevant exemption provisions and must be excluded from salary for tax purposes; corresponding additions to salary were deleted. The reliance on a special tax on unexplained income for those salary additions was held inapplicable. A separate addition treating a time deposit as unexplained money was deleted because declared salary and exempt retirement receipts adequately accounted for the deposit and the addition rested on surmise without evidential foundation.
                                Note: It is a system-generated summary and is for quick reference only.
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