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)

Purshottam Rajaram Khavanekar, Mumbai vs. ITO, Ward 1, Kudal

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2258/PUN/2026[2020-2021]Status: DisposedITAT Pune28 Jul 2026AY 2020-2021

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Rajkumar Lakshman Arenavaru, Mumbai vs. ITO, Ward 13(1), Pune

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2257/PUN/2026[2021-2022]Status: DisposedITAT Pune28 Jul 2026AY 2021-2022

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Rajkumar Lakshman Arenavaru, Mumbai vs. ITO, Ward 13(1), Pune

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2256/PUN/2026[2020-2021]Status: DisposedITAT Pune28 Jul 2026AY 2020-2021

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Dattatray Laxman Sidhaganesh, Mumbai vs. ITO, Ward 2(1), Solapur

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2245/PUN/2026[2021-2022]Status: DisposedITAT Pune28 Jul 2026AY 2021-2022

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Vishakha Sunil Kulkarni, Mumbai vs. ITO, Ward 4 Sangli, Sangli

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2244/PUN/2026[2021-2022]Status: DisposedITAT Pune28 Jul 2026AY 2021-2022

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Vishakha Sunil Kulkarni, Mumbai vs. ITO, Ward 4, Sangli

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2243/PUN/2026[2020-2021]Status: DisposedITAT Pune28 Jul 2026AY 2020-2021

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Jayawant Bhaskar Pekhale, Mumbai vs. ITO, Ward 2(1), Nashik

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2242/PUN/2026[2021-2022]Status: DisposedITAT Pune28 Jul 2026AY 2021-2022

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Jayawant Bhaskar Pekhale, Mumbai vs. ITO, Ward 2(1), Nashik

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2241/PUN/2026[2020-2021]Status: DisposedITAT Pune28 Jul 2026AY 2020-2021

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Raju Goral, Mumbai vs. Income Tax Officer, Ward 1(1), Kolhapur

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2225/PUN/2026[2021-22]Status: DisposedITAT Pune28 Jul 2026AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Raju Goral, Mumbai vs. Income Tax Officer, Ward 1(1), Kolhapur

In the result, the appeals filed by the respective assessee(s) are allowed

ITA 2224/PUN/2026[2020-21]Status: DisposedITAT Pune28 Jul 2026AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Champaben Pravinsingh Garasiya, Ahmedabad vs. Income Tax Officer, Ward 7(2)(1), Ahmedabad

ITA 696/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2021-22

Bench: The Learned Cit(A) Under Section 10(10B) Of The Act In Respect Of Compensation Received Under Bharat Sanchar Nigam Limited Voluntary Retirement Scheme – 2019 [For Short ‘Bsnl Vrs-2019’].

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. D.R
Section 10Section 143(1)

Champaben Pravinsingh Garasiya, Ahmedabad vs. Income Ta Officer, Ward 7(2)(1), Ahmedabad

ITA 695/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2020-21

Bench: The Learned Cit(A) Under Section 10(10B) Of The Act In Respect Of Compensation Received Under Bharat Sanchar Nigam Limited Voluntary Retirement Scheme – 2019 [For Short ‘Bsnl Vrs-2019’].

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. D.R
Section 10Section 143(1)

Thomas Mathew, Ahmedabad vs. Income Tax Officer, Ward 7(2)(1), Ahmedabad

Accordingly and grant refund due, if any, as per law. Thus, in terms of the aforesaid, Ground No 1 and 2 raised by the Assessee are allowed while Ground No

ITA 1325/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2021-22
For Appellant: Shri Suchit PatelFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 143(3)Section 147Section 250

Rajeswari Hariharan, Chennai vs. Assessing Officer Non Corporate Ward 4(6), Chennai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3182/CHNY/2026[2020-21]Status: DisposedITAT Chennai27 Jul 2026AY 2020-21

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3182 & 3179/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Hariharan Rajeswari, V. Income Tax Officer, No.863 Flat A-5, Non-Corp Ward-4(6), 64Th Street, 10Th Sector, K.K.Nagar, Chennai. Chennai-600 078. [Pan: Adeps8187J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Balasubramanian, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 27.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A), Kochi (Hereinafter Referred As The ‘Ld. Addl. / Jcit (A)’) Dated 31.03.2026 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2020-21 & 2021-22 Respectively.

For Appellant: Mr. Balasubramanian, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10

Geetha S, Chennai vs. Assessing Officer Chennai Nc Ward 4(6), Chennai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3181/CHNY/2026[2021-22]Status: DisposedITAT Chennai27 Jul 2026AY 2021-22

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3176 & 3181/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Geetha. S, V. Income Tax Officer, No.2146 T1 L Block Vii Street, Non-Corp Ward-4(6), 12Th Main Road, Anna Nagar, Chennai. Anna Nagar S.O., Chennai-600 040. [Pan: Agepg5497P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Balasubramanian, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 27.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A), Kochi (Hereinafter Referred As The ‘Ld. Ld. Addl. / Jcit (A)) Dated 31.03.2026 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2020-21 & 2021-22 Respectively.

For Appellant: Mr. Balasubramanian, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10

Rajeswari Hariharan, Chennai vs. Assessing Officer Chennai Nc4(6), Chennai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3179/CHNY/2026[2021-22]Status: DisposedITAT Chennai27 Jul 2026AY 2021-22

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3182 & 3179/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Hariharan Rajeswari, V. Income Tax Officer, No.863 Flat A-5, Non-Corp Ward-4(6), 64Th Street, 10Th Sector, K.K.Nagar, Chennai. Chennai-600 078. [Pan: Adeps8187J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Balasubramanian, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 27.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A), Kochi (Hereinafter Referred As The ‘Ld. Addl. / Jcit (A)’) Dated 31.03.2026 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2020-21 & 2021-22 Respectively.

For Appellant: Mr. Balasubramanian, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10

Geetha S, Chennai vs. Assessing Officer, Chennai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3176/CHNY/2026[2020-21]Status: DisposedITAT Chennai27 Jul 2026AY 2020-21

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3176 & 3181/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Geetha. S, V. Income Tax Officer, No.2146 T1 L Block Vii Street, Non-Corp Ward-4(6), 12Th Main Road, Anna Nagar, Chennai. Anna Nagar S.O., Chennai-600 040. [Pan: Agepg5497P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Balasubramanian, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 27.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A), Kochi (Hereinafter Referred As The ‘Ld. Ld. Addl. / Jcit (A)) Dated 31.03.2026 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2020-21 & 2021-22 Respectively.

For Appellant: Mr. Balasubramanian, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10

Vittal Nayak Ullal, Mangalore vs. ITO Ward 1(1) Mangalore, Mangalore

In the result, the appeal filed by the assessee is allowed

ITA 1122/BANG/2026[2020-21]Status: DisposedITAT Bangalore27 Jul 2026AY 2020-21

Bench: Shri Prashant Maharishi

For Appellant: AAFPU9704Q
Section 10Section 143(1)

Arivalagan Immanuel Ponmoni Pushpa, Thirumangalam vs. Income Tax Officer, Ward 1(1), Non Corp Ward, Madurai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3296/CHNY/2026[2021-22]Status: DisposedITAT Chennai24 Jul 2026AY 2021-22

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295 & 3296/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Arivalagan Immanuel Ponmoni Pushpa, V. Income Tax Officer , No.1, Usilampatty Road, Tirumangalam, Non-Corp Ward-1, Madurai, Tamil Nadu-625 706. Madurai. [Pan: Abapp6144M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms. Ravjot Kaur, C.A (Virtual) प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A)-1, (Hereinafter Referred As The ‘Ld. Addl./ Jcit (A)-1, Visakhapatnam, Dated 27.03.2026, For The Assessment Years (Hereinafter Referred As The ‘Ays’) 2020-21 & 2021-22 Respectively.

For Appellant: Ms. Ravjot Kaur, C.A (Virtual)For Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10

Arivalagan Immanuel Ponmoni Pushpa, Thirumangalam vs. Income Tax Officer, Ward 1(1), Non Corp Ward, Madurai

In the result, both the appeals of the assessee are allowed in view of above discussions and observations u/s

ITA 3295/CHNY/2026[2020-21]Status: DisposedITAT Chennai24 Jul 2026AY 2020-21

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295 & 3296/Chny/2026 यनिाारण वर्ा /Assessment Years: 2020-21 & 2021-22 Arivalagan Immanuel Ponmoni Pushpa, V. Income Tax Officer , No.1, Usilampatty Road, Tirumangalam, Non-Corp Ward-1, Madurai, Tamil Nadu-625 706. Madurai. [Pan: Abapp6144M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms. Ravjot Kaur, C.A (Virtual) प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.07.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Are Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A)-1, (Hereinafter Referred As The ‘Ld. Addl./ Jcit (A)-1, Visakhapatnam, Dated 27.03.2026, For The Assessment Years (Hereinafter Referred As The ‘Ays’) 2020-21 & 2021-22 Respectively.

For Appellant: Ms. Ravjot Kaur, C.A (Virtual)For Respondent: Ms. Sita Krishnamoorthy, JCIT
Section 10