https://www.taxtmi.com/caselaws?id=36204 Commuted pension received by a retiring Government employee was treated as exempt under section 10(10A)(i) of the Income-tax Act, 1961, because it fell within the statutory exemption for commutation of pension on retirement. The Court also noted that the contrary administrative instruction had been withdrawn following acceptance of the Delhi High Court view. As the amount was not chargeable to tax, no direction could validly be issued for deduction of tax at source from it, and such a direction was without authority of law. en-us Wed, 21 Jan 1981 00:00:00 +0530 Tue, 14 Jan 2025 17:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36204 Commuted pension received by a retiring Government employee was treated as exempt under section 10(10A)(i) of the Income-tax Act, 1961, because it fell within the statutory exemption for commutation of pension on retirement. The Court also noted that the contrary administrative instruction had been withdrawn following acceptance of the Delhi High Court view. As the amount was not chargeable to tax, no direction could validly be issued for deduction of tax at source from it, and such a direction was without authority of law. Case-Laws Income Tax Wed, 21 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36204