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    <title>2022 (6) TMI 748 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authority&#039;s decision. It ruled that employees of Chaudhary Charan Singh Haryana Agriculture University hold civil posts under the State and are entitled to full exemption under Section 10(10)(i) of the Income Tax Act for gratuity received. The Tribunal emphasized that the entire gratuity amount is exempt when falling under Section 10(10)(i).</description>
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      <description>The Tribunal allowed the appeal, setting aside the lower authority&#039;s decision. It ruled that employees of Chaudhary Charan Singh Haryana Agriculture University hold civil posts under the State and are entitled to full exemption under Section 10(10)(i) of the Income Tax Act for gratuity received. The Tribunal emphasized that the entire gratuity amount is exempt when falling under Section 10(10)(i).</description>
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