Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Assessee received leave encashment amount upon retirement, bifurcated into sums from Department of Telecommunications (Govt. of India) and BSNL. ITAT held amount from DoT exempt u/s 10(10AA)(i) as Central Govt. employee. Remaining BSNL amount, being less than Rs. 3 lakh, also exempt u/s 10(10AA)(ii) for non-govt employees. Denial of exemption u/s 10(10AA) reversed; appeal allowed.