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)

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

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

ITA 538/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

Dilip Kumar Sarmah, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 537/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

Dilip Kumar Sarmah, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 536/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

Soneswar Baro, Mumbai vs. ITO, Ward 1(2) Guwahati, Guwahati

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

ITA 535/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

Soneswar Baro, Mumbai vs. ITO, Ward 1(2), Guwahati

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

ITA 534/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

Shyamal Bhowmik, Mumbai vs. ITO, Ward 1, Silchar

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

ITA 533/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

Shyamal Bhowmik, Mumbai vs. ITO, Ward 1, Silchar

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

ITA 532/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

Bhaba Kanta Pegu, Mumbai vs. ITO, Ward, North Lakhimpur

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

ITA 531/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

Bhaba Kanta Pegu, Mumbai vs. ITO, Ward, North Lakhimpur

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

ITA 530/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

Arijit Roy Prodhani, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 529/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

Arijit Roy Prodhani, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 528/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

Prasanta Kumar Gogoi, Mumbai vs. ITO, Ward, Golaghat

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

ITA 527/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

Prasanta Kumar Gogoi, Mumbai vs. ITO, Ward, Golaghat

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

ITA 526/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

Md Anowar Hussain, Mumbai vs. ITO, Ward 1(3), Guwahati

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

ITA 525/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

Md Anowar Hussain, Mumbai vs. ITO, Ward 1(3), Guwahati

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

ITA 524/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

Johnson Chungkham, Mumbai vs. ACIT, Circle, Imphal

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

ITA 523/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

Johnson Chungkham, Mumbai vs. ACIT, Circle, Imphal

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

ITA 522/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

Budhin Pamegam, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 521/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

Budhin Pamegam, Mumbai vs. ITO, Ward 1(1), Guwahati

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

ITA 520/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

Moirangthem Humeshwar Singh, Mumbai vs. ACIT, Circle, Imphal

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

ITA 519/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