Which cases are most cited on Section 10(10CC)?

CIT v. L.W. Russel (53 ITR 91) — 15 citing judgments; CIT v. Mehar Singh Sampuran Singh Chawla (90 ITR 219) — 7 citing judgments; Commissioner of Income Tax v. J.G. Keswani (202 ITR 391) — 5 citing judgments.

How many judgments are there on Section 10(10CC)?

BharatTax indexes 27 ITAT, High Court and Supreme Court judgments that turn on Section 10(10CC) of the Income Tax Act, 1961.

Section 10(10CC) of the Income Tax Act

Q: What is the leading case on Section 10(10CC) of the Income Tax Act?

CIT v. L.W. Russel (53 ITR 91) is the decision most relied on for Section 10(10CC), cited in 15 judgments. Payments made by an employer towards pension or annuity schemes are not taxable as perquisites in the hands of the employee unless the employee has acquired a vested right in the sum paid. Similarly, employer contributions to approved superannuation funds are not perquisites if the employee has no vested right.

Income-tax Act, 2025: s.11

Section 10(10CC) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Read section 11 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(10CC) is CIT v. L.W. Russel (53 ITR 91), cited in 15 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10CC)

CIT v. L.W. Russel

53 ITR 91 · 1964 · Supreme Court

citing judgments

Payments made by an employer towards pension or annuity schemes are not taxable as perquisites in the hands of the employee unless the employee has acquired a vested right in the sum paid. Similarly, employer contributions to approved superannuation funds are not perquisites if the employee has no vested right.

CIT v. Mehar Singh Sampuran Singh Chawla

90 ITR 219 · 1973 · High Court

citing judgments

Commissioner of Income Tax v. J.G. Keswani

202 ITR 391 · 1993 · High Court

citing judgments

Judgments on Section 10(10CC)

Ajay Kumar Singh, Delhi vs. PCIT (Central)-1, Delhi

In the result, appeal of the assessee in ITA No

ITA 3483/DEL/2025[2019-20]Status: DisposedITAT Delhi18 May 2026AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraajay Kumar Singh Vs. Pcit (Central)-1, 1329, 2Nd Floor, Delhi Mukherjee Nagar, Delhi – 110 009 Pan No. Bxjps 5512 A (Appellant) (Respondent) Assessee By Shri Neearj Mangla, C.A. Revenue By Ms. Amisha S. Gupt, Cit-D.R. Date Of Hearing: 27.04.2026 Date Of Pronouncement: 18.05.2026

Section 10Section 132Section 139(1)Section 147Section 151Section 17(2)Section 263

Renil E K Kumar, Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 3(3)(1), Bengaluru

In the result appeal filed by the assessee is allowed

ITA 2468/BANG/2025[2022-23]Status: DisposedITAT Bangalore12 May 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri. Hemant Pai and Ms. Smrithi

Section 10Section 143(3)Section 250Section 270ASection 270A(9)(a)Section 274

Rajkumar Pavankumar Sharma, Makarpura vs. Income Tax Officer, Ward-4(1)(7), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1821/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rajeev Kumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr. DR

Section 10Section 143(3)Section 147Section 17(2)(v)

Biswas Manik, Vadodara vs. The ITO, Ward-4(2)(4), Vadodara

In the result, the appeal of the assessee is allowed

ITA 770/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Aug 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Pratik Sharma, Sr. DR

Section 10Section 133(6)Section 17Section 17(2)(v)

Rakesh Saxena, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

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

ITA 823/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 143(3)Section 17(1)Section 17(2)Section 263Section 40

Ashok Kumar, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

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

ITA 824/AHD/2024[2018-19]Status: HeardITAT Ahmedabad16 Oct 2024AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Prothviraj Meena, CIT DR

Section 10Section 17(2)Section 22Section 263Section 40