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“Section 17(1)(iii)”

Section References (mined)Section 17Section 17(1)(iii)5 judgments

SATINDER PAUL THROUGH L/H NEELAM SAINI,PINJORE vs. INCOME TAX OFFICER, PANCHKULA

In the result, the ground no

ITA 136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh30 Oct 2025AY 2017-18

Bench: SH. SANJAY GARG (Judicial Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 10Section 10(10)Section 143(1)

talks about an assessee who is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to provide appropriate relief as per section 89 in respect of net gratuity

DAYAL SINGH,VILL FATEHPUR PO BUREWALA vs. ITO WARD-1, PANCHKULA

In the result, the ground no

ITA 519/CHANDI/2024[AY 2017-2018]Status: DisposedITAT Chandigarh03 Dec 2024

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 519/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम Dayal Singh, The Ito, Vill Fatehpur Ward -1, Po Burewala Panchkula Distt.Amabla 134204 "थायी लेखा सं./Pan No: Acdps7697G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 11.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2024 Passed By The Ld. Addl. / Jcit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2017-18. 2. The Assess Ee In This Appeal H As Taken Foll Owing Groun Ds Of Appeal: 1 That In The F Acts & Circumstance Of The Case The Id. Addl/Jcit (A)-9 Mumbai Of Cit (A)( Nfac) Has Erred In Law By Placing Reliance On Judgement Of Hon'Ble Apex Court In The Case Of Maji Sinneman Vs Reddy

For Appellant: Shri Y.R. Saini, AdvFor Respondent: Sh. Vivek Vardhan, JCIT
Section 10Section 143(2)Section 143(3)Section 270A

talks about an assessee who is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to provide appropriate relief as per section 89 in respect of net gratuity

NIRMALA RANI L/H OF SH. AZAD SINGH,PINJORE vs. ITO, WARD -1, , PANCHKULA

In the result, Ground No. 2 of the assessee is allowed

ITA 452/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh26 Nov 2024AY 2017-18

Bench: The Appeal Is Finally Heard & Disposed Of.

For Appellant: Smt. Neelam Dhiman, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10Section 10(10)Section 25FSection 89(1)

provides that where an assessee is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to allow appropriate relief as per section 89 in respect of taxable portion

NARESH KUMAR KAMBOJ,ZIRAKPUR vs. INCOME TAX OFFICER , PANCHKULA

In the result, the appeal of the assessee is allowed

ITA 337/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh12 Nov 2024AY 2017-18

Bench: Shri Sanjay Garg

For Appellant: Shri Mukesh Pandey, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 10Section 143(1)

talks about an assessee who is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to provide appropriate relief as per section 89 in respect of net gratuity

SH. MARTIN EKKA S/O SH. LALSAY EKKA,PANCHKULA vs. ITO, WARD -1, PANCHKULA

In the result, the ground no

ITA 281/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Mar 2024AY 2017-18

Bench: SH. SANJAY GARG (Judicial Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Shri Dharamvir, JCIT, Sr.DR
Section 10Section 143(1)

talks about an assessee who is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to provide appropriate relief as per section 89 in respect of net gratuity