“Section 10(10)(1)”

Section References (mined)Section 10Section 10(10)(1)2 judgments

NARENDRA RAMCHANDRA DESHPANDE,WARDHA vs. THE INCOME TAX OFFICER, WARD-1, WARDHA, WARDHA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 507/NAG/2025[2020-21]Status: DisposedITAT Nagpur14 Oct 2025AY 2020-21

Bench: Shri Pavan Kumar Gadalenarendra Ramdhandra Deshpande Manorama Complex, Sudampuri Arvi Road, Wardha -442 001, ……………. Appellant Maharashtra. Pan – Aazpd4477F V/S Income Tax Officer Ward–1, Wardha, ……………. Respondent Ito, Building, Maharashtra. Assessee By: Shri.Amolkalavikatte.A.R. Revenue By :Shri.Surjit Kumar Saha, Sr.Dr

For Appellant: Shri.AmolKalavikatte.A.RFor Respondent: Shri.Surjit Kumar Saha, Sr.DR

Section 10Section 10(10)Section 10(10)(i)

income of Rs.10,22,280/-. The assessing officer find that the assessee has claimed excess claim of (i) exemption of gratuity under section 10(10)(1) of the act and (ii) excess claim of leave encashment under section 10(10AA

SURESH KUMAR ARORA,HISAR vs. ACIT, HISAR

In the result, appeal of assessee stands allowed as above

ITA 22/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Jan 2024AY 2010-11

Bench: Hearing Of Appeal, Which Is Illegal. Hence Order Of The Commissioner Of Income Tax (Appeals) & Order Of The Assessing Officer, Must Be Quashed.”

For Appellant: Shri V Rajkumar, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 10(10)Section 10(10)(ii)Section 10(10)(iii)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA