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)

Manasvi Adwait Mehta, Ahmedabad vs. ITO, Ward 1, Gandhinagar

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

ITA 1277/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2026AY 2021-22
For Appellant: Shri Vipul Gohil, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 250

Manasvi Adwait Mehta, Ahmedabad vs. ITO, Ward 1, Gandhinagar

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

ITA 1276/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad09 Jul 2026AY 2020-21
For Appellant: Shri Vipul Gohil, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 250

Pravinkumar Ramjibhai Patel, Mahesana, Gujarat vs. ITO, Ward 1, Mehsana, Gujarat

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

ITA 1273/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad09 Jul 2026AY 2020-21
For Appellant: Shri Vipul Gohil, A.RFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 250

Narasimha Bhat Nandavara, Mangalore, Karnataka vs. ITO, Ward-1, Mangalore

In the result, the appeals filed against the dismissal orders of the Ld

ITA 660/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Thyagathoor Subbraya Vishwanatha, Shimoga vs. ITO Ward 1 Shimoga, Shivamogga

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1614/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Annasab Mallappa Kumbar, Bijapur vs. ITO Ward 1 Bijapur, Bijapur

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1613/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Kallambella Laxman Shivanna, Chikkamagaluru vs. ITO Ward 1 Chikmagalur, Chikkamagaluru

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1612/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Rajappa Vittal Hegade, Hubli vs. ITO Ward 2(1) Hubli, Hubli

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1611/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Kumaravel Duraisamy, Bangalore vs. ITO Ward 3(3)1 Bengaluru, Bengaluru

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1535/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Kiran Vinayak Naik, Mumbai vs. Dy. Commissioner of Income Tax, Circle 1(1), Hubli

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1527/BANG/2026[2021-22]Status: HeardITAT Bangalore09 Jul 2026AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Kiran Vinayak Naik, Mumbai vs. Dy. Commissioner of Income Tax, Circle 1(1), Hubli

In the result, the appeals filed against the dismissal orders of the Ld

ITA 1526/BANG/2026[2020-21]Status: HeardITAT Bangalore09 Jul 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: 1614/Bang/2026)

Rameshbhai Parmar, Ahmedabad vs. Income Tax Officer, Bhuj

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

ITA 707/RJT/2026[2021-22]Status: DisposedITAT Rajkot06 Jul 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarmaआयकरअपीलसं./Ita No. 707/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2021-22) Rameshbhai Parmar Income-Tax Officer Block-B-204, Saujanya Ito, Ward-4, Vs. Apartment-1 Gandhidham(Bhuj-2) Khokhar Ahmedabad Gujrat Gujrat 370001 380001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Admpp1475D (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Vikas Pandya, Ld. Ar Respondent By : Shri Gopi Nath Chaubey, Ld. Sr. Dr Date Of Hearing : 02/07/2026 06/07/2026 Date Of Pronouncement : Order Per, Shri Sonjoy Sarma, Jm: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2021-22, Is Directed Against The Order U/S. 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Passed By The National Faceless Appeal Centre (Nac) Delhi [In Short ‘Ld.Cit(A)’], Dated 25.03.2026, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(1) Of The Act, Dated 14.01.2022. Rameshbhai Parmar

For Appellant: Shri Vikas Pandya, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 10Section 143(1)Section 250

Dhir Singh, Pinjore vs. ITO, Ward 1, Panchkula

In the result, the appeal of the assessee is allowed

ITA 27/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh06 Jul 2026AY 2017-18
For Appellant: Smt. Neelam Dhiman, C.A (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 10

Kantibhai Ganeshbhai Parmar, Vadodara vs. Income Tax Officer, Vadodara

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

ITA 1314/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2021-22
For Appellant: Shri Vikas Pandya, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 249(3)Section 250

Kantibhai Ganeshbhai Parmar, Vadodara vs. Income Tax Officer, Vadodara

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

ITA 1313/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2020-21
For Appellant: Shri Vikas Pandya, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 249(3)Section 250

Sharmistha Mahendrakumar Dave, Ahmedabad vs. Income Tax Officer, Ahmedabad

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

ITA 1310/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2021-22
For Appellant: Shri Vikas Pandya, C.AFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10Section 143Section 249Section 250

Bela Bhanushankar Dave, Ahmedabad vs. ITO, Ward 7(2)(1), Ahmedabad

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

ITA 1306/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2021-22
For Appellant: Shri Vipul Gohil, ARFor Respondent: Shree Veerabadram Vislavath, Sr. DR
Section 10Section 250

Bela Bhanushankar Dave, Ahmedabad vs. ITO, Ward 7(2)(1), Ahmedabad

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

ITA 1305/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad06 Jul 2026AY 2020-21
For Appellant: Shri Vipul Gohil, ARFor Respondent: Shree Veerabadram Vislavath, Sr. DR
Section 10Section 250

Pankajkumar Chhotalal Kadwasheth, Ahmedabad vs. The Income Tax Officer, Ward 7(2)(1), Vejalpur

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

ITA 1303/AHD/2026[21-22]Status: DisposedITAT Ahmedabad06 Jul 2026

Bench: The Cit Be Condoned & The Matter Be Restored To The File Of The Cit For Adjudication On Merits, Or Alternatively, The Hon’Ble Tribunal May Adjudicate The Issue On Merits In The Interest Of Justice. 4. Your Appellant Prays For Appropriate Relief On Above Grounds Of Appeal.” 3. The Assessee In Ita No.1303/Ahd/2026 For A.Y.2021-22 Has Taken Following Grounds:

For Appellant: Shri Suchit Patel, ARFor Respondent: Shree Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 250

Pankajkumar Chhotalal Kadwasheth, Ahmedabad vs. The Income Tax Officer, Ward 7(2)(1), Vejalpur

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

ITA 1302/AHD/2026[20-21]Status: DisposedITAT Ahmedabad06 Jul 2026

Bench: The Cit Be Condoned & The Matter Be Restored To The File Of The Cit For Adjudication On Merits, Or Alternatively, The Hon’Ble Tribunal May Adjudicate The Issue On Merits In The Interest Of Justice. 4. Your Appellant Prays For Appropriate Relief On Above Grounds Of Appeal.” 3. The Assessee In Ita No.1303/Ahd/2026 For A.Y.2021-22 Has Taken Following Grounds:

For Appellant: Shri Suchit Patel, ARFor Respondent: Shree Veerabadram Vislavath, Sr. DR
Section 10Section 143(1)Section 250