https://www.taxtmi.com/caselaws?id=56080 The Tribunal upheld the Commissioner's decisions on both issues, affirming the exemption under section 10(13)(ii) for the superannuation fund accumulation and the exemption under section 10(10AA) for the leave salary received upon resignation. The Tribunal ruled that temporary incapacity leading to resignation qualified for the exemptions, rejecting the appellant's arguments against the Commissioner's favorable determinations. en-us Wed, 31 May 1989 00:00:00 +0530 Wed, 01 Dec 2010 15:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56080 The Tribunal upheld the Commissioner's decisions on both issues, affirming the exemption under section 10(13)(ii) for the superannuation fund accumulation and the exemption under section 10(10AA) for the leave salary received upon resignation. The Tribunal ruled that temporary incapacity leading to resignation qualified for the exemptions, rejecting the appellant's arguments against the Commissioner's favorable determinations. Case-Laws Income Tax Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56080