14 July 2015
Firstly, the assessee had been terminated in the P.Y. 2010-11. On appeal by the assessee before the court, he has not been proved guilty and has been reinstated in P.Y. 2014-15, with the Salary for the Years 2010-11 to 2014-15.
In this regard, we would like to know about the Taxability of the same in case of : 1. if it is considered as salary ?(referring to Rule 21A, is 'additional salary considered as arrears in the IT Act) 2. if it considered as compensation ?
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