https://www.taxtmi.com/caselaws?id=437934 Disability pension arrears paid to a disabled armed forces officer were treated as exempt from income tax under the CBDT circular dated 02.07.2001, and the later circular dated 24.06.2019 could not be used to deny that benefit while it remained under challenge and subject to status quo. On that basis, tax already recovered from the exempt pension income was refundable, and consequential interest and costs were also granted, with enhanced interest if payment was delayed beyond the stipulated time. The writ petition accordingly succeeded and the rejection of refund was set aside. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 26 Nov 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437934 Disability pension arrears paid to a disabled armed forces officer were treated as exempt from income tax under the CBDT circular dated 02.07.2001, and the later circular dated 24.06.2019 could not be used to deny that benefit while it remained under challenge and subject to status quo. On that basis, tax already recovered from the exempt pension income was refundable, and consequential interest and costs were also granted, with enhanced interest if payment was delayed beyond the stipulated time. The writ petition accordingly succeeded and the rejection of refund was set aside. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437934