https://www.taxtmi.com/caselaws?id=376481 Disability pension received by a disabled officer of the Indian Armed Forces was treated as exempt from income tax, including both the disability element and the service element. The relevant CBDT circular was read as confirming that the entire disability pension retains its exempt character, so it should not be included in taxable income. On that basis, tax recovered on the exempt pension was not legally payable and had to be refunded, and procedural or technical objections could not defeat the relief. The order also directed payment of interest on the excess tax recovered. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 07 Dec 2019 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376481 Disability pension received by a disabled officer of the Indian Armed Forces was treated as exempt from income tax, including both the disability element and the service element. The relevant CBDT circular was read as confirming that the entire disability pension retains its exempt character, so it should not be included in taxable income. On that basis, tax recovered on the exempt pension was not legally payable and had to be refunded, and procedural or technical objections could not defeat the relief. The order also directed payment of interest on the excess tax recovered. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376481