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    <title>2025 (6) TMI 1611 - ITAT MUMBAI</title>
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    <description>ITAT Mumbai allowed assessee&#039;s appeal for relief under Section 89(1) regarding lumpsum ex-gratia payment received from employer. Assessee was a labourer earning Rs. 18,000 monthly, below taxable bracket, who received ex-gratia payment when company shut down due to losses. Following precedent in Rajesh Shantaram Chavan case with identical facts, ITAT granted Section 89(1) relief for the lumpsum payment from employer.</description>
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      <description>ITAT Mumbai allowed assessee&#039;s appeal for relief under Section 89(1) regarding lumpsum ex-gratia payment received from employer. Assessee was a labourer earning Rs. 18,000 monthly, below taxable bracket, who received ex-gratia payment when company shut down due to losses. Following precedent in Rajesh Shantaram Chavan case with identical facts, ITAT granted Section 89(1) relief for the lumpsum payment from employer.</description>
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