“Section 17(3)(1)”

Section References (mined)Section 17Section 17(3)(1)2 judgments

GODAVARI VIJAY KULKARNI (L/H OF LATE VIJAY KULKARNI),AURANGABAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, the appeal filed by the assessee is allowed

ITA 1159/PUN/2023[2019-20]Status: DisposedITAT Pune03 Apr 2025AY 2019-20

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20

For Appellant: Shri Nikhil S Pathak and Ms. Arrchena ShettyFor Respondent: Shri Arvind Desai, Addl CIT-DR

Section 33(4)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

SHRIKANT ANANTRAO ZORI,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1) AURANGABAD , AURANGABAD

In the result, the appeal of the assessee is partly allowed

ITA 798/PUN/2024[2020-21]Status: DisposedITAT Pune28 Jan 2025AY 2020-21

For Appellant: \nShri Nikhil Patakh &For Respondent: \nShri Arvind Desai

Section 10Section 143(1)Section 89

same being voluntary\nin nature and without any obligation on the part of the employer, would not\namount to compensation in terms of section 17(3)(1) of the Act. The Tribunal\nwas, therefore, not justified in holding that the amount of Rs.3,51,308/-\nreceived by the appellant pursuant