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Computation of benefit of gratuity & leave encashment is to be based on definition of salary under expl. to S. 10(10)
Case Law Details
- Case Name
- Gurmit Singh Vs Income-tax Officer, Ward 6, Patiala (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Chandigarh
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IN THE ITAT CHANDIGARH BENCH ‘B’
Gurmit Singh
Versus
Income-tax Officer, Ward 6, Patiala
IT APPEAL NOS. 756 TO 758 (CHD.) OF 2012
[ASSESSMENT YEAR 2008-09]
DECEMBER 27, 2012
ORDER
Mehar Singh, Accountant Member
The present appeals filed by different assessees are directed against the order dated 25.05.2012 passed by the ld. CIT(A) u/s 250(6) of the Income-tax Act, 1961 (in short ‘the Act’).
2. In these appeals, the assessees have raised similar grounds of appeal, except variation in amount of additions. Therefore, Grounds of Appeal, as raised by the ass...
Dear sir,
I was in pharma company since from 1/8/11 to 1/4/14 and I have not taken any earn leave so can u give me the simple calculation of earn leave
Dear sir,
I was in pharma company since from 1/8/11 to 34/1/14 and I have not taken any earn leave so can u give me the simple calculation of earn leave
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Sir,
I wish to know about the following, if you can clarify: We are employed in a state Government Cooperative Sector undertaking:
1. One of our employee retired on 31.12.2012 upon attaining the age of superannuation and was paid gratuity amounting to Rs. 10,00,000/-. His leave encashment equivalent to 300 days was withheld in view of his re-employment.
2. He was given reemployment w.e.f. 1.1.2013 and he remained employed till 8.5.2013.
3. After 8.5.13, leave encashment amounting to Rs. 4,94,192.00 is due to him. Whether this amount is taxable or not. If taxable at what rate.
4. If any valid proof is available the same may also be provided please