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Issues: Whether the assessee, an employee of BSNL, was entitled to the higher exemption for leave encashment under section 10(10AA) of the Income-tax Act, 1961 as a Central Government employee.
Analysis: The Tribunal noted that the assessee was employed with BSNL and not in a Central Government post. Relying on the coordinate bench decision in similar circumstances, it held that employees of a statutory corporation cannot be equated with Central Government servants for the purpose of this exemption.
Conclusion: The restriction of leave encashment exemption to Rs. 3,00,000 was upheld and the assessee's claim for the higher exemption was rejected.
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