Assessee was one of employees in a company and said company due to heavy losses was closed on 11-1-2008.Subsequently company entered into an agreement dated 25-11-2016 with assessee and paid to him one time lump sum ex gratia amount after deducting tax at source in lieu of remaining years of service upto 63 years of age. Compensation received by assessee was only salary received in advance and not as termination compensation and, therefore, relief claimed by assessee under section 89(1) read with sub-rule (2) of rule 21A was to be allowed. Tribunal held that  lump sum as ex gratia in one go. Relying on the decision of Hon’ble Supreme Court in V.D. Talwar v. CIT [1963] 49 ITR 122 (SC), the Tribunal held that the compensation received by the assessee should be treated as only salary received in advance and therefore, directed the Assessing Officer to allow the claim of the assessee u/s. 89 r.w. rule 21A of I.T. Rules.(AY. 2017-18)