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Sec. 17(3)

Sec. 17(3), Section 17

Delhi H.C : Whether amount of Rs. 35 lakhs received by the assessee was chargeable to tax under section 17(3) of the Income-tax Act, as ‘profit in lieu of salary

Avijit Das / September 14, 2010

High Court Of Delhi CIT vs. Deepak Verma Assessment Year 2001-02 Section : 17 (3) A.K. Sikri And Ms. Reva […]

Income Tax Case Laws, Sec. 17(3), Section 17, Section 4

Madras H.C : Whether in the facts and circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 22 lakhs paid by the employer to the assessee is not profits in lieu of salary ?

Avijit Das / April 27, 2010

High Court Of Madras CIT vs. A.K. Khosla Section 4, 17(3)(i), 17(3)(iii) Asst. Year 2001-02 Mrs. Prabha Sridevan & P.P.S.

Sec. 17(3), Section 17, Section 4

Delhi H.C : The assessee had applied for a job in the Voice of America which was a State owned broadcasting agency

Avijit Das / December 12, 2008

High Court Of Delhi CIT vs. Smt. Rani Shankar Mishra Section 4, 17(3)(iii) Asst. Year 2003-04, 2004-05 Badar Durrez Ahmed

Sec. 17(3), Section 17, Section 4

Delhi H.C : The AO had made an addition in respect of the amount of compensation and interest received by the assessee from the Government of the United States of America

Avijit Das / December 12, 2008

High Court Of Delhi CIT vs. Smt. Rani Shankar Mishra Section 4, 17(3)(iii) Asst. Year 2003-04, 2004-05 Badar Durrez Ahmed

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. 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.

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),

Income Tax Case Laws, Sec. 10(10C), Sec. 17(3), Section 89

Karnataka H.C : Whether an employee, who opts for voluntary retirement pursuant to or in furtherance of a scheme floated by the nationalised banks and the State Bank of India would be precluded from withdrawing the said offer?

Avijit Das / September 21, 2005

High Court Of Karnataka CIT & Anr. vs. P. Surendra Prabhu Sections 10(10C), 17(3), 89, 192(2A), 201(1), 201(1A), Rule 2BA,

Sec. 17(1), Sec. 17(3), Section 17

Bombay H.C: Whether, on the facts and in the circumstances of the case, the sum of Rs. 95,000 is liable to be taxed in accordance with the provisions of s. 17(3)(i) r/w s. 17(1)(iv) of the Act for the asst. yr. 1980-81 ?

Avijit Das / July 25, 2005

High Court Of Bombay B.K. Kotru vs. CIT Sections 17(1)(iv), 17(3)(i) Asst. Year 1980-81 V.C. Daga & A.S. Aguiar, JJ.

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