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    <description>The Tribunal allowed the appeal after condoning the delay and granted exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i), following precedents. Other grounds raised by the assessee were dismissed.</description>
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      <description>The Tribunal allowed the appeal after condoning the delay and granted exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i), following precedents. Other grounds raised by the assessee were dismissed.</description>
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