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)

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