https://www.taxtmi.com/caselaws?id=364423 The court ruled in favor of the petitioner, directing the respondents to refund the excess amount due under Section 10(10C) of the Income Tax Act. The court emphasized the entitlement of the petitioner to exemption up to Rs. 5,00,000 and deemed the rejection of the exemption claim as illegal. The judgment highlighted the duty of the Income Tax Department to guide taxpayers on claims and refunds, aligning with previous decisions on the applicability of Section 10(10C) to various employee categories. Ultimately, the writ petition was allowed, and no costs were awarded. en-us Tue, 05 Jun 2018 00:00:00 +0530 Sun, 29 Jul 2018 12:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364423 The court ruled in favor of the petitioner, directing the respondents to refund the excess amount due under Section 10(10C) of the Income Tax Act. The court emphasized the entitlement of the petitioner to exemption up to Rs. 5,00,000 and deemed the rejection of the exemption claim as illegal. The judgment highlighted the duty of the Income Tax Department to guide taxpayers on claims and refunds, aligning with previous decisions on the applicability of Section 10(10C) to various employee categories. Ultimately, the writ petition was allowed, and no costs were awarded. Case-Laws Income Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364423