Claim of Exemption u/s 10(10)(i) in respect to Gratuity and Leave Encashment shall be allowed When Assessee is an Employee holding a Civil Post: ITAT [Read Order]

Gratuity and Leave Encashment - ITAT - Civil Post - Exemption - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the claim of exemption under Section 10(10)(i) of the Income Tax Act, 1961 in respect of gratuity and leave encashment shall be allowed when the assessee is an employee holding a civil post. The counsel submitted that the issues are squarely covered by…

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