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    <title>2016 (7) TMI 1309 - ITAT DELHI</title>
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    <description>The tribunal partially 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 extended the benefit of exemption based on precedents where similar exemptions were allowed, disregarding the employee&#039;s specific status under the Government. The other grounds not pressed by the appellant were dismissed.</description>
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      <description>The tribunal partially 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 extended the benefit of exemption based on precedents where similar exemptions were allowed, disregarding the employee&#039;s specific status under the Government. The other grounds not pressed by the appellant were dismissed.</description>
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