https://www.taxtmi.com/caselaws?id=280762 The ITAT, Delhi allowed the appeal in part, granting exemption for arrears of gratuity and leave encashment to the assessee under relevant sections of the Income Tax Act. The Tribunal referred to precedents where similar exemptions were allowed, overturning the denial of exemption by the CIT(A) and providing relief to the assessee. en-us Tue, 19 Jul 2016 00:00:00 +0530 Tue, 18 Apr 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280762 The ITAT, Delhi allowed the appeal in part, granting exemption for arrears of gratuity and leave encashment to the assessee under relevant sections of the Income Tax Act. The Tribunal referred to precedents where similar exemptions were allowed, overturning the denial of exemption by the CIT(A) and providing relief to the assessee. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280762