https://www.taxtmi.com/caselaws?id=68226 The tribunal upheld the decision to allow relief under s. 89(1) alongside the exemption under s. 10(10C) for the ex gratia payment, dismissing the Revenue's appeal. The tribunal emphasized that relief under s. 89(1) serves to alleviate tax burden, distinct from the exemption under s. 10(10C), and highlighted the broad definition of 'salary' under s. 17 and the applicability of s. 89 to grant both benefits claimed by the assessee. en-us Mon, 19 Sep 2005 00:00:00 +0530 Mon, 13 Jun 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68226 The tribunal upheld the decision to allow relief under s. 89(1) alongside the exemption under s. 10(10C) for the ex gratia payment, dismissing the Revenue's appeal. The tribunal emphasized that relief under s. 89(1) serves to alleviate tax burden, distinct from the exemption under s. 10(10C), and highlighted the broad definition of 'salary' under s. 17 and the applicability of s. 89 to grant both benefits claimed by the assessee. Case-Laws Income Tax Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68226