https://www.taxtmi.com/caselaws?id=464322 ITAT, Del - AT held that gratuity received by the taxpayer was exempt under section 10(10)(i), not section 10(10)(iii), because employees transferred from the State Government to the power utility retained entitlement to government gratuity provisions. The tribunal noted government notifications and departmental orders treating the utility as a government company and applying civil service pension rules, and observed consistent departmental allowance of the exemption to similarly situated employees. Consequently the addition by the AO (upheld by CIT(A)) was deleted. en-us Fri, 27 May 2016 00:00:00 +0530 Fri, 17 Oct 2025 13:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464322 ITAT, Del - AT held that gratuity received by the taxpayer was exempt under section 10(10)(i), not section 10(10)(iii), because employees transferred from the State Government to the power utility retained entitlement to government gratuity provisions. The tribunal noted government notifications and departmental orders treating the utility as a government company and applying civil service pension rules, and observed consistent departmental allowance of the exemption to similarly situated employees. Consequently the addition by the AO (upheld by CIT(A)) was deleted. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464322