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    <title>2024 (3) TMI 1428 - ITAT PUNE</title>
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    <description>Tribunal ruled against appellant&#039;s tax relief claim for employment termination compensation. The court determined the compensation falls under Section 17(3)(iii) as taxable income, not a capital receipt, and rejected relief under Section 89(1). The appellant&#039;s request for remand to NFAC was dismissed as unnecessary, with the tribunal finding all legal issues adequately addressed.</description>
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      <description>Tribunal ruled against appellant&#039;s tax relief claim for employment termination compensation. The court determined the compensation falls under Section 17(3)(iii) as taxable income, not a capital receipt, and rejected relief under Section 89(1). The appellant&#039;s request for remand to NFAC was dismissed as unnecessary, with the tribunal finding all legal issues adequately addressed.</description>
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