{"id":41678,"date":"2024-04-26T10:06:55","date_gmt":"2024-04-26T04:36:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahadev-vasant-dhangekar-v-acit-2023-201-itd-5-punetrib\/"},"modified":"2024-08-16T20:15:44","modified_gmt":"2024-08-16T14:45:44","slug":"mahadev-vasant-dhangekar-v-acit-2023-201-itd-5-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahadev-vasant-dhangekar-v-acit-2023-201-itd-5-punetrib\/","title":{"rendered":"Mahadev Vasant Dhangekar v. ACIT (2023) 201 ITD 5\/ 224 TTJ 1 (UO) (Pune)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee, upon retirement, received an amount from the employer voluntarily, ex-gratia, and out of their sweet will, and without any obligation under any law or a condition. \u00a0The AO assessed the said receipt under section 17(3)(iii) of the Act\u00a0 on the ground that the tax was deducted by the employer. On appeal the Tribunal held that the department also did not challenge the genuineness of the letter issued by the employer stating the payment was voluntary.\u00a0 Tribunal held that \u00a0simply invoking the provisions of the Act and bringing the amount under tax was considered an arbitrary exercise. Hence, the case falls outside the purview of S. 17(3)(iii) of the Act.AO is directed to delete the addition. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 17(3) :Salary-Profits in lieu of salary-Ex-gratia \u2013Voluntary payment-Without establishing letter as non-genuine or without examining sanctity of payment made \u2013 Addition is not justified .[S. 10(10C), 15,17(3)(iii)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41678"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41678\/revisions"}],"predecessor-version":[{"id":45375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41678\/revisions\/45375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}