https://www.taxtmi.com/caselaws?id=447871 The ITAT Delhi allowed an employee's claim for excess gratuity exemption under section 10(10). The AO had denied the exemption, arguing that as an employee of Hisar Agriculture University, the assessee could not be considered a state government employee or holder of civil post under the state. The ITAT set aside the CIT(A)'s order, relying on a similar precedent from the same tribunal involving the same university, and directed the AO to allow the exemption on the disputed gratuity amount. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447871 The ITAT Delhi allowed an employee's claim for excess gratuity exemption under section 10(10). The AO had denied the exemption, arguing that as an employee of Hisar Agriculture University, the assessee could not be considered a state government employee or holder of civil post under the state. The ITAT set aside the CIT(A)'s order, relying on a similar precedent from the same tribunal involving the same university, and directed the AO to allow the exemption on the disputed gratuity amount. Case-Laws Income Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447871