https://www.taxtmi.com/caselaws?id=302760 The Tribunal allowed the appeal, directing the AO to allow exemption claims for gratuity and leave encashment, deleting the additions made. It emphasized the applicability of Section 10(10)(i) and Section 10(10AA)(i) for employees holding a civil post under a State, aligning with precedents set by similar cases adjudicated by the ITAT New Delhi. The appeal was admitted after condoning a 217-day delay due to valid reasons provided by the assessee. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 17 Jun 2022 09:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302760 The Tribunal allowed the appeal, directing the AO to allow exemption claims for gratuity and leave encashment, deleting the additions made. It emphasized the applicability of Section 10(10)(i) and Section 10(10AA)(i) for employees holding a civil post under a State, aligning with precedents set by similar cases adjudicated by the ITAT New Delhi. The appeal was admitted after condoning a 217-day delay due to valid reasons provided by the assessee. Case-Laws Income Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302760