https://www.taxtmi.com/caselaws?id=233649 The ITAT Ahmedabad upheld the CIT (A)'s order in favor of the assessee, dismissing the Revenue's appeal regarding the disallowance of deduction u/s. 10(10C) for an ex-gratia payment received upon voluntary retirement. The decision was based on the similarity of facts with previous cases where deductions were allowed, supported by judgments from different High Courts. The ITAT emphasized the importance of identical factual scenarios in determining the outcome of such appeals, leading to the dismissal of the Revenue's appeal and affirming the decision in favor of the assessee. en-us Fri, 04 Jan 2013 00:00:00 +0530 Wed, 08 May 2013 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233649 The ITAT Ahmedabad upheld the CIT (A)'s order in favor of the assessee, dismissing the Revenue's appeal regarding the disallowance of deduction u/s. 10(10C) for an ex-gratia payment received upon voluntary retirement. The decision was based on the similarity of facts with previous cases where deductions were allowed, supported by judgments from different High Courts. The ITAT emphasized the importance of identical factual scenarios in determining the outcome of such appeals, leading to the dismissal of the Revenue's appeal and affirming the decision in favor of the assessee. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233649