https://www.taxtmi.com/caselaws?id=343897 The Tribunal found in favor of the assessee, ruling that they were entitled to exemption under Sections 10(10)(i) and 10(10AA)(i) for arrears of gratuity and leave encashment. The impugned order was set aside, and the Assessing Officer was directed to allow the claims of the assessee. Consequently, the additions made were deleted, and the appeals of the assessees were allowed. The Tribunal also addressed the issue of interest charged under Section 234B in accordance with its findings. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 03 Jun 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343897 The Tribunal found in favor of the assessee, ruling that they were entitled to exemption under Sections 10(10)(i) and 10(10AA)(i) for arrears of gratuity and leave encashment. The impugned order was set aside, and the Assessing Officer was directed to allow the claims of the assessee. Consequently, the additions made were deleted, and the appeals of the assessees were allowed. The Tribunal also addressed the issue of interest charged under Section 234B in accordance with its findings. Case-Laws Income Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343897