https://www.taxtmi.com/caselaws?id=464333 ITAT CHANDIGARH - AT allowed the appeal, holding the assessee entitled to exemption under s.10(10)(i) for gratuity received as an employee of a State Government entity; the AO's addition was deleted. The bench, respectfully following ITAT DELHI precedent, rejected limiting the exemption under s.10(10)(iii) and granted full relief claimed under s.10(10)(i). en-us Fri, 02 Jun 2023 00:00:00 +0530 Mon, 20 Oct 2025 11:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464333 ITAT CHANDIGARH - AT allowed the appeal, holding the assessee entitled to exemption under s.10(10)(i) for gratuity received as an employee of a State Government entity; the AO's addition was deleted. The bench, respectfully following ITAT DELHI precedent, rejected limiting the exemption under s.10(10)(iii) and granted full relief claimed under s.10(10)(i). Case-Laws Income Tax Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464333