Section 10(10B) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10B) of the Income-tax Act, 1961 corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(10B) is CIT v. Ajit Kumar Bose (165 ITR 90), cited in 7 of the 1,303 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10B)

CIT v. Ajit Kumar Bose
165 ITR 90 · 1987 · High Court
7
citing judgments
CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India
151 DTR 185 · 2017 · Reported
3
citing judgments

Judgments on Section 10(10B)

Kishorchandra Girdharlal Joshi, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 613/RJT/2026[2021-22]Status: DisposedITAT Rajkot08 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Shantilal Maganbhai Kalani, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 559/RJT/2026[2021-22]Status: DisposedITAT Rajkot08 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Shantilal Maganbhai Kalani, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 558/RJT/2026[2020-21]Status: DisposedITAT Rajkot08 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Lakhman Shir, Jamnagar vs. Income Tax Officer, Ward 1(2), Jamnagar

In the result, all these appeals (ITA No

ITA 498/RJT/2026[2021-22]Status: DisposedITAT Rajkot08 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Lakhman Shir, Jamnagar vs. Income Tax Officer, Ward 1(2), Jamnagar

In the result, all these appeals (ITA No

ITA 497/RJT/2026[2020-21]Status: DisposedITAT Rajkot08 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Khimjibhai Nanjibhai Babaria, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 481/RJT/2026[2021-22]Status: DisposedITAT Rajkot08 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Khimjibhai Nanjibhai Babaria, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 472/RJT/2026[2020-21]Status: DisposedITAT Rajkot08 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 472 & 481/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22 ] Khimibhai Nanjibhai Babaria, Income Tax Officer, B-9 Matrukrupa Chittal Road Ward 3(1)(4), बनाम/ Western Park Society, Vs. 86-2, Gidc Varasada Road, Amreli Gujarat 365601 Amreli, Gujarat-365601 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acopb5685J (Assessee) (Respondent)

For Appellant: Shri Suchit Patel, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 10Section 143(1)Section 250

Kishorkumar Maganlal Shirodaria, Rajkot vs. ITO WD 2(2)(3) Rajkot, Rajkot

In the result, all these appeals (ITA No

ITA 959/RJT/2026[2021-2022]Status: DisposedITAT Rajkot07 Oct 2026AY 2021-2022

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 958 & 959/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Kishorkumar Maganlal Shirodaria, Ito Wd 2(2)(3), Pearl Avenue, Flat No. B – 402, Vs. Income Tax Office, New Opp. Crystal Mall, R. K. Park Main Aayakar Bhavan, Vatika, Road, Nana Mava Rajkot Gujrat Race Course Ring Road, 360005 Rajkot Gujrat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbps8835J (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Kumar Pandya, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr आयकर अपील सं. /Ita No. 1190 & 1197/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Visheswar Shivdayal Yadav, Ito Wd 4, Jnd Veraval, Bharat Sanchar Nigam, Vs. Yogeshwar Bhavan, Varshingpur Road Una Veraval, Gujrat 362265 Veraval, Gujarat 362560 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaupy0930D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kumar Pandya, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 139(1)Section 143(1)Section 250

Kishorkumar Maganlal Shirodaria, Rajkot vs. ITO WD 2(2)(3) Rajkot, Rajkot

In the result, all these appeals (ITA No

ITA 958/RJT/2026[2020-2021]Status: DisposedITAT Rajkot07 Oct 2026AY 2020-2021

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 958 & 959/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Kishorkumar Maganlal Shirodaria, Ito Wd 2(2)(3), Pearl Avenue, Flat No. B – 402, Vs. Income Tax Office, New Opp. Crystal Mall, R. K. Park Main Aayakar Bhavan, Vatika, Road, Nana Mava Rajkot Gujrat Race Course Ring Road, 360005 Rajkot Gujrat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbps8835J (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Kumar Pandya, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr आयकर अपील सं. /Ita No. 1190 & 1197/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Visheswar Shivdayal Yadav, Ito Wd 4, Jnd Veraval, Bharat Sanchar Nigam, Vs. Yogeshwar Bhavan, Varshingpur Road Una Veraval, Gujrat 362265 Veraval, Gujarat 362560 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaupy0930D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kumar Pandya, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 139(1)Section 143(1)Section 250

Visheswar Shivdayal Yadav, Una vs. ITO WD 4, Jnd Veraval, Veraval

In the result, all these appeals (ITA No

ITA 1197/RJT/2026[2021-2022]Status: DisposedITAT Rajkot07 Oct 2026AY 2021-2022

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 958 & 959/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Kishorkumar Maganlal Shirodaria, Ito Wd 2(2)(3), Pearl Avenue, Flat No. B – 402, Vs. Income Tax Office, New Opp. Crystal Mall, R. K. Park Main Aayakar Bhavan, Vatika, Road, Nana Mava Rajkot Gujrat Race Course Ring Road, 360005 Rajkot Gujrat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbps8835J (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Kumar Pandya, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr आयकर अपील सं. /Ita No. 1190 & 1197/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Visheswar Shivdayal Yadav, Ito Wd 4, Jnd Veraval, Bharat Sanchar Nigam, Vs. Yogeshwar Bhavan, Varshingpur Road Una Veraval, Gujrat 362265 Veraval, Gujarat 362560 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaupy0930D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kumar Pandya, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 139(1)Section 143(1)Section 250

Visheswar Shivdayal Yadav, Una vs. ITO WD 4, Jnd Veraval, Veraval

In the result, all these appeals (ITA No

ITA 1190/RJT/2026[2020-21]Status: DisposedITAT Rajkot07 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 958 & 959/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Kishorkumar Maganlal Shirodaria, Ito Wd 2(2)(3), Pearl Avenue, Flat No. B – 402, Vs. Income Tax Office, New Opp. Crystal Mall, R. K. Park Main Aayakar Bhavan, Vatika, Road, Nana Mava Rajkot Gujrat Race Course Ring Road, 360005 Rajkot Gujrat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agbps8835J (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Kumar Pandya, Ld. Ar Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr आयकर अपील सं. /Ita No. 1190 & 1197/Rjt/2026 [ िनधा"रण वष"/Assessment Year: 2020-21 & 2021-22 ] Visheswar Shivdayal Yadav, Ito Wd 4, Jnd Veraval, Bharat Sanchar Nigam, Vs. Yogeshwar Bhavan, Varshingpur Road Una Veraval, Gujrat 362265 Veraval, Gujarat 362560 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaupy0930D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kumar Pandya, Ld. ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 139(1)Section 143(1)Section 250

Yumlembam Tarettomba Singh, Mumbai vs. ITO, Ward, North Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 547/GTY/2026[2021-2022]Status: DisposedITAT Guwahati06 Oct 2026AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Yumlembam Tarettomba Singh, Mumbai vs. ITO, Ward, North Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 546/GTY/2026[2020-2021]Status: DisposedITAT Guwahati06 Oct 2026AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Gour Moni Kabong Singh, Mumbai vs. ITO, Ward, North Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 545/GTY/2026[2021-2022]Status: DisposedITAT Guwahati06 Oct 2026AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Gour Moni Kabong Singh, Mumbai vs. ITO, Ward, North Lakhimpu, North Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 544/GTY/2026[2020-2021]Status: DisposedITAT Guwahati06 Oct 2026AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Dhruba Dev Borah, Mumbai vs. ITO, Ward, Golaghat

In the result, both the appeals of the assessee are allowed

ITA 543/GTY/2026[2021-2022]Status: DisposedITAT Guwahati06 Oct 2026AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Dhruba Dev Borah, Mumbai vs. ITO, Ward, Golaghat

In the result, both the appeals of the assessee are allowed

ITA 542/GTY/2026[2020-2021]Status: DisposedITAT Guwahati06 Oct 2026AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Sailen Kakati, Mumbai vs. ITO, Ward 1(2), Guwahati

In the result, both the appeals of the assessee are allowed

ITA 541/GTY/2026[2021-2022]Status: DisposedITAT Guwahati06 Oct 2026AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Sailen Kakati, Mumbai vs. ITO, Ward 1(2), Guwahati

In the result, both the appeals of the assessee are allowed

ITA 540/GTY/2026[2020-2021]Status: DisposedITAT Guwahati06 Oct 2026AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R

Bachaspatimayum Urmila Devi, Mumbai vs. ITO., Ward 3, Imphal

In the result, both the appeals of the assessee are allowed

ITA 539/GTY/2026[2021-2022]Status: DisposedITAT Guwahati06 Oct 2026AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahu

For Appellant: Shri Tazil R. Padvekar, AdvocateFor Respondent: Shri P.S. Thuingaleng, D.R