https://www.taxtmi.com/caselaws?id=56371 The tribunal upheld the decisions of the lower authorities, dismissing the appeal. The first issue involved the exemption of an amount received from a superannuation fund under section 10(13)(ii), with the tribunal ruling that temporary incapacity leading to resignation qualifies for exemption. The second issue concerned the exemption of leave salary under section 10(10AA), with the tribunal allowing the exemption based on a precedent that the provision applies even in cases of voluntary retirement through resignation. en-us Wed, 31 May 1989 00:00:00 +0530 Fri, 03 Dec 2010 13:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56371 The tribunal upheld the decisions of the lower authorities, dismissing the appeal. The first issue involved the exemption of an amount received from a superannuation fund under section 10(13)(ii), with the tribunal ruling that temporary incapacity leading to resignation qualifies for exemption. The second issue concerned the exemption of leave salary under section 10(10AA), with the tribunal allowing the exemption based on a precedent that the provision applies even in cases of voluntary retirement through resignation. Case-Laws Income Tax Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56371