https://www.taxtmi.com/caselaws?id=190210 The Tribunal allowed the appeal, granting exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i) to the assessee. The Tribunal rejected the CIT(A)'s decision to deny exemption under sections 10(10)(iii) and 10(10AA)(ii), emphasizing the applicability of relevant provisions based on the employment status and retirement date of the assessee. The decision underscores the significance of consistency and judicial interpretation in tax matters, as evidenced by the Tribunal's reliance on precedents to grant the exemption. en-us Wed, 10 Aug 2016 00:00:00 +0530 Thu, 09 Feb 2017 08:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190210 The Tribunal allowed the appeal, granting exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i) to the assessee. The Tribunal rejected the CIT(A)'s decision to deny exemption under sections 10(10)(iii) and 10(10AA)(ii), emphasizing the applicability of relevant provisions based on the employment status and retirement date of the assessee. The decision underscores the significance of consistency and judicial interpretation in tax matters, as evidenced by the Tribunal's reliance on precedents to grant the exemption. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190210