https://www.taxtmi.com/caselaws?id=343894 The Tribunal overturned the decision of the Assessing Officer and the Commissioner of Income Tax (Appeals) by allowing full exemption to the assessee for both arrears of gratuity and leave encashment. The Tribunal held that the assessee, being an employee of a state university, held a civil post under a state, entitling him to the exemptions under Section 10(10)(i) and Section 10(10AA) of the Income Tax Act, 1961. Consequently, the Tribunal directed the AO to allow the exemptions claimed by the assessee, leading to the deletion of the additions made by the AO and upheld by the CIT(A). en-us Wed, 26 Oct 2016 00:00:00 +0530 Sat, 03 Jun 2017 12:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343894 The Tribunal overturned the decision of the Assessing Officer and the Commissioner of Income Tax (Appeals) by allowing full exemption to the assessee for both arrears of gratuity and leave encashment. The Tribunal held that the assessee, being an employee of a state university, held a civil post under a state, entitling him to the exemptions under Section 10(10)(i) and Section 10(10AA) of the Income Tax Act, 1961. Consequently, the Tribunal directed the AO to allow the exemptions claimed by the assessee, leading to the deletion of the additions made by the AO and upheld by the CIT(A). Case-Laws Income Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343894