https://www.taxtmi.com/caselaws?id=390341 The Tribunal ruled in favor of the assessee, allowing the exemption claimed under sections 10(10)(i) and 10(10AA)(i) for gratuity and leave encashment received after retirement. The initiation of reassessment proceedings under section 147 was dismissed as the assessee was found to be entitled to the exemptions as per the relevant provisions of the Income Tax Act, 1961. en-us Wed, 04 Dec 2019 00:00:00 +0530 Mon, 30 Dec 2019 12:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390341 The Tribunal ruled in favor of the assessee, allowing the exemption claimed under sections 10(10)(i) and 10(10AA)(i) for gratuity and leave encashment received after retirement. The initiation of reassessment proceedings under section 147 was dismissed as the assessee was found to be entitled to the exemptions as per the relevant provisions of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390341