Definition of 'Salary' for Gratuity and Leave Encashment is Strictly u/ss 10(10) & 10(AA) of Income Tax Act.

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....Salary terminology - computation of gratuity and leave encashment - definition of 'salary' is squarely and specifically applicable to section 10(10) and 10(AA)and, hence, any other definition of 'salary' cannot be imported and applied to such sections. - AT....