https://www.taxtmi.com/caselaws?id=430480 The Tribunal allowed the individual's appeal regarding the taxability of disability pension. It held that the disability pension should be exempt from tax based on specific conditions and relevant Circulars, despite the individual's premature retirement not being solely due to disability. The Tribunal considered the absence of TDS on the pension, the Supreme Court's interim order, and Circulars exempting such pensions for disabled Defense Forces Personnel. The decision underscored the necessity of meeting criteria for tax exemptions and providing adequate legal backing in tax assessments. en-us Fri, 14 Oct 2022 00:00:00 +0530 Sat, 19 Nov 2022 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430480 The Tribunal allowed the individual's appeal regarding the taxability of disability pension. It held that the disability pension should be exempt from tax based on specific conditions and relevant Circulars, despite the individual's premature retirement not being solely due to disability. The Tribunal considered the absence of TDS on the pension, the Supreme Court's interim order, and Circulars exempting such pensions for disabled Defense Forces Personnel. The decision underscored the necessity of meeting criteria for tax exemptions and providing adequate legal backing in tax assessments. Case-Laws Income Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430480