TDS on payments to university employees of gratuity, pension or leave salary

ITO (TDS) Vs Mahatma Gandhi University (ITAT Cochin) Conclusion: Payments made by assessee-university to its employees towards death cum retirement gratuity, commutation of pension or leave salary should not be liable for TDS to the extent permitted under the provisions of section 10(10)(i), 10(10A) and 10(10AA) as the employees of assessee were found to be holding civil posts under the State Government, therefore, the provisions of section 10(10)(i), 10(10A) and 10(10AA) were fully attracted. Held: Assessee-university was discharging the TDS liability on the payments made to employee on the D...