2025 (3) TMI 2235

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....filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.08.2024 for Assessment Year (AY) 2020-21. 2. Brief facts of the case are that the appellant is an individual deriving salary income. The return of income for AY 2020-21 was filed on 30.12.2020 and the same was revised on 21.01.2021 by seeking exemption on ex-gratia payment ....

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....ing reliance on the decision of the Hon'ble Delhi High Court in the case of CIT v. Deepak Verma ITA No. 1431 of 2008 dated 14.09.2010. 6. On the other hand, the learned Sr. DR supporting the orders of the lower authorities submits that no interference in the orders of the lower authorities is called for. 7. I heard the rival contentions of both the parties and perused the material availa....

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....s employment or the modification of the terms and conditions relating thereto; (ii) any payment (other than any payment referred to in clause (10), clause (10A), clause (10B), clause (11), clause (12), clause (13) or clause (13A) of section 10), due to or received by an assessee from an employer or a former employer or from a provident or other fund, to the extent to which it does not con....