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Sec. 10(10C)

Sec. 10(10B), Sec. 10(10C)

Madras H.C : Where on closure of Government industry, Central Government gave package for special protection of employees who were getting two decade old pay scale so far, same being compensation under section 10(10B) would be exempted from deduction to income tax

Avijit Das / March 17, 2017

High Court Of Madras Hindustan Photo Film Workers’ Welfare Centre (CITU) Vs. Government of India, New Delhi Section 10(10B), 10(10C) […]

Sec. 10(10C), Income Tax Case Laws, Section 10, Section 119

Madras H.C : Who has opted for voluntary retirement under the Early Retirement Option Scheme shall be entitled to exemption under Section 10(10C)

Avijit Das / December 2, 2016

High Court Of Madras S. Sevugan Chettiar vs. Pr.CIT, Chennai Section 10(10C),119 T.S. Sivagnanam, J. Writ Petition No. 42385 Of

Karnataka H.C : The Commissioner of Income-tax (Appeals) has erred in ignoring e-circular on the ‘exit option’ scheme issued by the State Bank of India,’ Corporate Centre, Mumbai, wherein, as per paragraph 10, it is clearly mentioned that no exemption of ex gratia from income-tax under section 10(10C) of the Income-tax Act, 1961, is intended in that scheme

Avijit Das / December 10, 2014

High Court Of Karnataka CIT Vs. Appasaheb Baburao Kamble Assessment Year : 2008-09 Section : 10(10C) Mohan M. Shantanagoudar And

Section 237, Sec. 10(10C), Section 119

Bombay H.C : Where pursuant to circular issued by CBDT, assessee, an employee of RBI, filed revised return claiming refund of tax deducted at source by RBI at time of his opting for Optional Early Retirement Scheme, in view of fact that revenue did not contest said claim on merits, revised return so filed could not be dismissed on hyper technical ground of limitation

Avijit Das / January 15, 2014

High Court Of Bombay Devdas Rama Mangalore vs. CIT -26 Assessment Year : 2004-05 Section : 237, 10(10C), 119 Mohit

Sec. 17(2), Sec. 10(10C)

Delhi H.C : Amounts paid directly by foreign employer to discharge employees’ income-tax liability is exempt in hands of assessee under section 10(10CC)

Avijit Das / July 31, 2013

High Court Of Delhi Yoshio Kubo vs. CIT Section : 17(2), 10(10CC) S. Ravindra Bhat, And R.V. Easwar, JJ. ITÂ Appeal

Income Tax Case Laws, Sec. 10(10C), Sec. 201(1A), Section 192, Section 201, Section 221, Section 35DDA

Delhi H.C : The assessee cannot be treated as an “assessee-in-default” under Section 201(1A) as the conduct of the assessee in not deducting tax at source under Section 192 from VRS payment was honest and bonafide

Avijit Das / December 16, 2011

High Court Of Delhi CIT vs. Maruti Udyog Ltd. Section 35DDA, 10(10C), 201(1A), 192, 221, 3 Asst. Year 2002-03 A.K.

Sec. 10(10C), Section 10, Section 154

Madras H.C : exemption under section 10(10C) in respect of the amounts received under the Voluntary Retirement Scheme of ICICI Bank retiree

Avijit Das / November 3, 2010

High Court Of Madras Â (Madurai Bench) K.R. Alagappan Vs. ACIT Section : 10(10C),154 R.S. Ramanathan, J. W.P. (Md) Nos. 3986

Sec. 10(10C), Section 10

Madras H.C : The Tribunal was right in allowing the appeal of the Revenue when the tax effect is less than Rs. 2 lakhs and when the Revenue is governed by two notifications of CBDT Instruction No. 2, dated October 24, 2005, and Instruction No. 5, dated July 16, 2007

Avijit Das / July 13, 2010

High Court Of Madras V. Natesan vs. ACIT Assessment Year : 2004-05 Section : 10(10C) F.M. Ibrahim Kalifulla And M.M.

S.C : The amount received by the employees of the RBI opting for Optional Early Retirement Scheme do not qualify for deduction under s. 10(10C)

Avijit Das / October 21, 2009

Supreme Court Of India Chandra Ranganathan & Ors. vs. CIT Section 10(10C) Asst. Year 2004-05 Altamas Kabir & Cyriac Joseph,

Sec. 10(10C), Section 89

Rajasthan H.C : Whether the relief under s. 89 of the IT Act, 1961 is admissible to the assessee on the VRS amount in excess of the exemption under s. 10(10C) of the IT Act, 1961 ?

Avijit Das / November 21, 2008

High Court Of Rajasthan : Jaipur Bench CIT vs. Rabindranath Lal Section 10(10C), 89 Asst. Year 2001-02 R.M. Lodha &

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