Assessee was an employee of company which had incurred heavy losses as a result of which its textile mill unit was shut down. Subsequently, as per individual agreements between company and workers, assessee was paid an ex-gratia amount.  Assessee filed his return claiming relief under section 89(1).  Assessing Officer disallowed claim on ground that payment made to him by company was one time lumpsum exgratia amount which did not qualify to be treated as advance of salary.  CIT(A) held that the amount is liable to be taxed  under section 17(3)(i) of the Act. On appeal the Tribunal held that  company also treated one-time compensation as a salary paid in advance and deducted TDS on same which clearly indicated that compensation received by assessee was only salary received in advance and not as termination compensation even though this was paid in lumpsum as ex-gratia in one go.Claim of asseessee is allowed.  (AY. 2017-18)