Voluntary ex-gratia compensation not taxable. Department has to confine to grounds of appeal
April 13, 2024
Income Tax, ITAT
Voluntary ex-gratia compensation not taxable u/s 17(3)(i). Department has to confine to the grounds taken in appeal – ITAT Voluntary ex-gratia compensation not taxable u/s 17(3)(i). Department has to confine to the grounds taken in appeal and not permitted to set up altogether a new case. ABCAUS Case …