Exemption Denied: Gratuity and Leave Encashment Must Qualify Under Clause (i) of Section 10(10), Not Clause (iii).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) - gratuity amount received and arrears of leave encasement exempted - AT....