https://www.taxtmi.com/caselaws?id=782281 ITAT Pune held that the taxability of the severance amount received on cessation of employment required fresh examination in light of the appointment letter, which was produced as additional evidence for the first time before the Tribunal. As neither the AO nor the appellate authority had considered this evidence, the matter was remanded to the AO to adjudicate afresh, considering the terms of appointment and applicable law, after giving due opportunity of hearing. The assessee's grounds were allowed for statistical purposes. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782281 ITAT Pune held that the taxability of the severance amount received on cessation of employment required fresh examination in light of the appointment letter, which was produced as additional evidence for the first time before the Tribunal. As neither the AO nor the appellate authority had considered this evidence, the matter was remanded to the AO to adjudicate afresh, considering the terms of appointment and applicable law, after giving due opportunity of hearing. The assessee's grounds were allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782281