https://www.taxtmi.com/caselaws?id=36410 Lump sum received on absorption under rule 37A of the Central Civil Services (Pension) Rules, 1972, was treated as a single integrated commuted pension under a scheme analogous to the ordinary commutation regime. The Delhi High Court reasoned that the statutory exemption in section 10(10A)(i) extends to commuted pension paid under such a scheme, and the internal bifurcation in rule 37A for calculation purposes did not permit splitting the payment into exempt and taxable parts. On that basis, the entire lump sum payable under rule 37A(1) was exempt from income-tax, and no tax was deductible at source. en-us Wed, 30 Apr 1980 00:00:00 +0530 Mon, 22 Mar 2010 11:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36410 Lump sum received on absorption under rule 37A of the Central Civil Services (Pension) Rules, 1972, was treated as a single integrated commuted pension under a scheme analogous to the ordinary commutation regime. The Delhi High Court reasoned that the statutory exemption in section 10(10A)(i) extends to commuted pension paid under such a scheme, and the internal bifurcation in rule 37A for calculation purposes did not permit splitting the payment into exempt and taxable parts. On that basis, the entire lump sum payable under rule 37A(1) was exempt from income-tax, and no tax was deductible at source. Case-Laws Income Tax Wed, 30 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36410