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Sec. 10(10C)

Sec. 10(10C), Sec. 260A

Madras H.C : the assessee is entitled to deduction under s. 10(10C), when the scheme under which the amount was paid does not fulfil the criteria prescribed under r. 2BA of the IT Rules

Avijit Das / September 24, 2008

High Court Of Madras CIT vs. G. Chandra Section 10(10C), 260A Asst. Year 2004-05 K. Raviraja Pandian & P.P.S. Janarthana […]

Calcutta H.C : Whether the petitioners are entitled to exemption of tax for compensation to the extent of Rs. 5 lakhs under the optional early retirement scheme introduced by the RBI for voluntary retirement of its employees

Avijit Das / June 10, 2008

High Court Of Calcutta Sunil Kumar Ganguly & Ors. vs. ITO & ORS. Section 10(10C) Asst. Year 2004-05 Ms. Indira

Sec. 10(10C), Sec. 17(3), Section 17, Section 35DDA, Section 89

Rajasthan H.C : Cessation of employment because of voluntary retirement is also the termination of employment and the amount of the compensation received by the assessee from the employer in connection thereto is covered by ‘profits in lieu of salary’

Avijit Das / October 31, 2007

High Court Of Rajasthan CIT vs. S.N. Sharma Section 10(10C), 17(3)(i), 35DDA, 89 Asst. Year 2002-03 R.M. Lodha & R.S.

Sec. 10(10C), Sec. 139(1), Section 147, Section 237

Karnataka H.C : Employer at the time of payment of voluntary retirement amount shall be refunded allowing the benefit under s. 89 r/w s. 10(10C) of the IT Act

Avijit Das / October 31, 2007

High Court Of Karnataka CIT vs. A. Balakrishnan & Anr. Section 10(10C), 139(1), 139(4), 147, 237 Asst. Year 2003-04 V.

Sec. 10(10C), Sec. 17(3), Section 89

Bombay H.C : whether s. 10(10C) of the Act bars the assessee from availing the benefits under s. 89(1) of the Act ?

Avijit Das / April 9, 2007

High Court Of Bombay : Nagpur Bench CIT vs. Nagesh Devidas Kulkarni & Ors. Section 10(10C), 17(3), 89(1) Asst. Year

Sec. 10(10C), Sec. 17(3), Section 35DDA, Section 89

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

Avijit Das / February 19, 2007

High Court Of Rajasthan : Jaipur Bench CIT vs. T.K. Paliwal Section 10(10C), 17(3)(i), 35DDA, 89 Asst. Year 2002-03 R.M.

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has substantially erred in law in holding that out of the two limits prescribed by cl. (vi) of r. 2BA of the IT Rules, 1962, the lower limit is exempt ?

Avijit Das / March 30, 2006

High Court Of Gujarat Arunkumar T. Makwana vs. ITO Section 10(10C), Rule 2BA(vi) J.M. Panchal & Bankim N. Mehta, JJ.

Income Tax Case Laws, Sec. 10(10C), Section 89

Madras H.C : The assessee is eligible to claim simultaneous benefit under s. 10(10C) as well as s. 89(1) in respect of the compensation received under the voluntary retirement scheme

Avijit Das / March 3, 2006

High Court Of Madras CIT vs. J. Ramamani Section 10(10C), 89(1) Asst. Year 2001-02 P.D. Dinakaran & P.P.S. Janarthana Raja,

Income Tax Case Laws, Sec. 10(10C), Section 89

Madras H.C : The assessees/respondents herein, availed the benefit of the voluntary retirement scheme and claimed exemption of the amount of compensation received, both under s. 10(10C) and s. 89(1)

Avijit Das / January 20, 2006

High Court Of Madras CIT vs. S. Sundar & Ors. Sections 10(10C), 89 Asst. Year 2001-02 P.D. Dinakaran & P.P.S.

Sec. 10(10C), Sec. 17(3), Sec. 17(3)(i), Section 89

Kerala H.C : Whether the voluntary retirement from service would fall under the term ‘termination of employment’ within the meaning of s. 17(3) of the IT Act and the relief under s. 89(1) is admissible after the grant of exemption under s. 10(10C)(viii)

Avijit Das / December 8, 2005

High Court Of Kerala State Bank Of Travancore & Ors. vs. Central Board Of Direct Taxes & Anr. Sections 10(10C),

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