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)

Nazrul Haque Mirdah, Burdwan, West Bangal vs. ITO, Ward 2(1), Burdwan

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

ITA 2266/KOL/2026[2021-2022]Status: DisposedITAT Kolkata09 Sept 2026AY 2021-2022

Bench: Shri Yogesh Kumar U.S & Shri Gopalan Gurusamyassessment Year: 2021-22 Sudarsan Sarkar Vs. Ito,Ward-52(1), Kolkata S/O Late Suresh Chandra Sarkar, 3/B, Deshapriya Nagar Sinthee, Kolkata-700050 [Pan: Alqps9434D] Appellant Respondent Appellant By : Shri Gautam Chanda, Ar Respondent By : Shri Manab Adak, Sr. Dr Assessment Year: 2020-21 Swapan Kumar Naskar Vs. Ito,Ward-52(1), 14, Palparabaruipur, Saidpur, Kolkata South Paraganas-701144 [Pan: Acepn3399R] Appellant Respondent

For Appellant: Shri Gautam Chanda, ARFor Respondent: Shri Manab Adak, Sr. DR
Section 10Section 250

Nazrul Haque Mirdah, Bardhaman, West Bengal vs. ITO, Ward 2(1), Bardhaman, West Bengal

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

ITA 2265/KOL/2026[2020-2021]Status: DisposedITAT Kolkata09 Sept 2026AY 2020-2021

Bench: Shri Yogesh Kumar U.S & Shri Gopalan Gurusamyassessment Year: 2021-22 Sudarsan Sarkar Vs. Ito,Ward-52(1), Kolkata S/O Late Suresh Chandra Sarkar, 3/B, Deshapriya Nagar Sinthee, Kolkata-700050 [Pan: Alqps9434D] Appellant Respondent Appellant By : Shri Gautam Chanda, Ar Respondent By : Shri Manab Adak, Sr. Dr Assessment Year: 2020-21 Swapan Kumar Naskar Vs. Ito,Ward-52(1), 14, Palparabaruipur, Saidpur, Kolkata South Paraganas-701144 [Pan: Acepn3399R] Appellant Respondent

For Appellant: Shri Gautam Chanda, ARFor Respondent: Shri Manab Adak, Sr. DR
Section 10Section 250

Swapan Kumar Naskar, Baruipur, Saidpur, South Parganas vs. Income Tax Officer Ward 52(1), Aayakar Bhawan, Kolkata

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

ITA 2258/KOL/2026[2020-21]Status: DisposedITAT Kolkata09 Sept 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Gopalan Gurusamyassessment Year: 2021-22 Sudarsan Sarkar Vs. Ito,Ward-52(1), Kolkata S/O Late Suresh Chandra Sarkar, 3/B, Deshapriya Nagar Sinthee, Kolkata-700050 [Pan: Alqps9434D] Appellant Respondent Appellant By : Shri Gautam Chanda, Ar Respondent By : Shri Manab Adak, Sr. Dr Assessment Year: 2020-21 Swapan Kumar Naskar Vs. Ito,Ward-52(1), 14, Palparabaruipur, Saidpur, Kolkata South Paraganas-701144 [Pan: Acepn3399R] Appellant Respondent

For Appellant: Shri Gautam Chanda, ARFor Respondent: Shri Manab Adak, Sr. DR
Section 10Section 250

Sudarsan Sarkar, Kolkata vs. ITO, Ward 52(1), Kolkata

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

ITA 1607/KOL/2026[2021-2022]Status: DisposedITAT Kolkata09 Sept 2026AY 2021-2022

Bench: Shri Yogesh Kumar U.S & Shri Gopalan Gurusamyassessment Year: 2021-22 Sudarsan Sarkar Vs. Ito,Ward-52(1), Kolkata S/O Late Suresh Chandra Sarkar, 3/B, Deshapriya Nagar Sinthee, Kolkata-700050 [Pan: Alqps9434D] Appellant Respondent Appellant By : Shri Gautam Chanda, Ar Respondent By : Shri Manab Adak, Sr. Dr Assessment Year: 2020-21 Swapan Kumar Naskar Vs. Ito,Ward-52(1), 14, Palparabaruipur, Saidpur, Kolkata South Paraganas-701144 [Pan: Acepn3399R] Appellant Respondent

For Appellant: Shri Gautam Chanda, ARFor Respondent: Shri Manab Adak, Sr. DR
Section 10Section 250

Sanjib Kumar Maitra, Guwahati vs. ITO Ward 1(2), Guwahati

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

ITA 482/GTY/2026[2021-22]Status: DisposedITAT Guwahati08 Sept 2026AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Yogesh Kumar U.S

For Appellant: Shri Abhijit Dey, ARFor Respondent: Shri M.C. Omi Ningshen, CIT, DR
Section 10Section 250

Smriti Baroi, Guwahati vs. ITO Ward 1(2), Guwahati

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

ITA 481/GTY/2026[2021-22]Status: DisposedITAT Guwahati08 Sept 2026AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Yogesh Kumar U.S

For Appellant: Shri Abhijit Dey, ARFor Respondent: Shri M.C. Omi Ningshen, CIT, DR
Section 10Section 250

Smriti Baroi, Guwahati vs. ITO Ward 1(2), Guwahati

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

ITA 479/GTY/2026[2020-21]Status: DisposedITAT Guwahati08 Sept 2026AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Yogesh Kumar U.S

For Appellant: Shri Abhijit Dey, ARFor Respondent: Shri M.C. Omi Ningshen, CIT, DR
Section 10Section 250

Jigisha Natvarlal Makwana, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 649/AHD/2026[2021-2022]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2021-2022

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Jigisha Natvarlal Makwana, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 648/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2020-21

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Rameshchandra Somabhai Patel, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad, Incometax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 647/AHD/2026[2021-2022]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2021-2022

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Rameshchandra Somabhai Patel, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad/, Incometax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 646/AHD/2026[2020-2021]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2020-2021

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Harshadbhai Natavarlal Modi, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 645/AHD/2026[2021-2022]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2021-2022

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Harshadbhai Natavarlal Modi, Ahmedabad vs. Income Tax Officer Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 644/AHD/2026[2020-2021]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2020-2021

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Maharukh Soli Manager, Ahmedabad vs. Income Tax Office Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 642/AHD/2026[2021-2022]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2021-2022

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Maharukh Soli Manager, Ahmedabad vs. Income Tax Office Ward 7(2)(1), Ahmedabad, Income Tax Office, Vejalpur

In the result, all the present captioned appeals filed by the respective Assessees are partly allowed with the directions as above

ITA 641/AHD/2026[2020-2021]Status: DisposedITAT Ahmedabad08 Sept 2026AY 2020-2021

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

For Appellant: ACXPM8499C
Section 250

Seema Arora, Delhi vs. Addl/JCIT (A), Hyderabad

In the result, appeal of assessee in ITA No

ITA 6166/DEL/2026[2020-21]Status: DisposedITAT Delhi08 Sept 2026AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 10Section 143(1)

Shobh Nath Sharma, Lucknow vs. ITO -1(4), Lucknow

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 459/LKW/2026[2016-17]Status: DisposedITAT Lucknow03 Sept 2026AY 2016-17

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2016-17 Shobh Nath Sharma V. The Ito-1(4) B-06/1, Santushti Enclave-1 Lucknow Sushant Golf City Sultanpur Road, Lucknow (U.P) Tan/Pan:Akmps7966D (Appellant) (Respondent) Appellant By: Ms. Neelam Dhinman, C.A. Respondent By: Shri Sudhakar Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 11.03.2026, Passed By The Addl/Jcit(A)-1, Ahmedabad For Assessment Year 2016-17. 2.0 The Brief Facts Of The Case Are That The Assessee Was An Employee Of Hmt Watches Ltd. & Received Compensation Under The Voluntary Retirement Scheme (Vrs) Of Rs.42,95,051 Pursuant To The Closure Of The Undertaking, As Approved By The Government Of India Vide Press Note Dated 6Th January, 2016 Issued By The Ministry Of Heavy Industries & Public Enterprises, Department Of Heavy Industry & Office Order No. Mdw/05/2015-16 Dated 20Th January, 2016 Issued By Hmt Ltd., Bengaluru. The Assessee Had Filed His Return Of Income For The Year Under Consideration On 05.08.2016, Declaring A Total

For Appellant: Ms. Neelam Dhinman, C.AFor Respondent: Shri Sudhakar Shukla, D.R
Section 10Section 119(2)(b)Section 249(3)

Sudhakar Kadiyala, Hyderabad vs. ITO, Ward- (1), Kadapa

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1430/HYD/2026[2021-2022]Status: DisposedITAT Hyderabad02 Sept 2026AY 2021-2022
For Appellant: Shri Ravi Shankar Reddy
Section 10Section 143(1)

Sudhakar Kadiyala, Hyderabad vs. ITO, Ward-1, Kadapa

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1429/HYD/2026[2020-2021]Status: DisposedITAT Hyderabad02 Sept 2026AY 2020-2021
For Appellant: Shri Ravi Shankar Reddy
Section 10Section 143(1)

Avenindra Dutt Sharma, Delhi vs. ITO, Ward 68(1), Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose, in the terms aforesaid

ITA 4256/DEL/2026[2021-2022]Status: DisposedITAT Delhi01 Sept 2026AY 2021-2022

Bench: Shri Vikas Awasthy

For Appellant: AOLPS7330C
Section 10