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Section 10(10B) Exemption Allowed on BSNL VRS Second Instalment: ITAT Chandigarh
Case Law Details
- Case Name
- Harish Kumar Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Chandigarh
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Harish Kumar Vs ITO (ITAT Chandigarh)
Section 10(10B) Exemption Allowed on BSNL VRS Second Instalment as Retrenchment Compensation: ITAT Chandigarh
The assessee appealed against the order dated 20.12.2024 passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, for AY 2021-22, challenging the restriction of exemption under Section 10(10B) of the Income-tax Act, 1961 to ₹5,00,000 instead of ₹30,17,000 received under the BSNL Retirement Scheme, 2019. The assessee, originally an employee of the Department of Telecommunication Services and Department of Telecom Operati...
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