https://www.taxtmi.com/caselaws?id=190208 The ITAT Delhi ruled in favor of the assessee, allowing the exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i). The decision was based on precedents where similar exemptions had been granted. The ITAT dismissed other grounds not pressed by the assessee's representative, resulting in a partial allowance of the appeal. en-us Tue, 19 Jul 2016 00:00:00 +0530 Thu, 09 Feb 2017 08:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190208 The ITAT Delhi ruled in favor of the assessee, allowing the exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i). The decision was based on precedents where similar exemptions had been granted. The ITAT dismissed other grounds not pressed by the assessee's representative, resulting in a partial allowance of the appeal. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190208