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1 - 10 of 19 (0.29 seconds)Section 17 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961 [Entire Act]
The Taxation Laws (Amendment) Act, 2006
Section 15 in The Income Tax Act, 1961 [Entire Act]
The Gujarat Finance Act, 1932
Commissioner Of Income-Tax vs R.J. Shahney on 10 December, 1984
In the case of CIT v. R.J. Shahney (1986) 159 ITR 160 (Mad.), it has been held that the words "whether on superannuation or otherwise" also includes the case of resignation. It has been held that a retirement may be of various kinds. It may be on superannuation or it may be voluntary. If there is any voluntary retirement from service, the provisions of section 10(10AA) would cover only such cases where there is severance of relationship of employer and employee.
K. Gopalakrishnan vs Central Board Of Direct Taxes And Others on 21 April, 1993
15. The next case relied upon by the learned Standing Counsel. K. Gopalakrishnan v. CBDT (1994) 206 ITR 183 (Mad.) has hardly any application to the controversy involved in the present case.