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    <title>2016 (8) TMI 1436 - ITAT DELHI</title>
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    <description>The judge partially allowed the appeal, granting the assessee exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i) of the Income Tax Act. The decision was based on legal precedents and a thorough analysis of the relevant sections, concluding the matter in favor of the assessee regarding the denial of exemption for the specified amounts.</description>
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      <description>The judge partially allowed the appeal, granting the assessee exemption for arrears of gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i) of the Income Tax Act. The decision was based on legal precedents and a thorough analysis of the relevant sections, concluding the matter in favor of the assessee regarding the denial of exemption for the specified amounts.</description>
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