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Chennai ITAT: Ex-Gratia Under Pfizer Separation Scheme Is Capital Receipt
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AdvertisementSubramanian Kathirsen Vs ITO (ITAT Chennai) The Chennai Bench of the Income Tax Appellate Tribunal considered the assessee’s appeal against the order dated 15.01.2025 passed by the Commissioner of Income-tax (Appeals), NFAC, for Assessment Year 2019-20.
The dispute concerned the taxability of compensation received by the assessee from Pfizer Healthcare India Pvt.
Ltd. under a voluntary separation scheme and the denial of relief under Section 89(1) of the Income-tax Act, 1961.
The assessee, an individual, filed the return of income declaring total income of ₹53,34,390.
During the releva...