The dominant issue was whether leave encashment received by the...

The dominant issue was whether leave encashment received by the assessee qualified for full exemption under s.10(10AA) by treating the assessee as a Central Government employee, or whether the exemption was capped at ₹3,00,000. Relying on a prior co-ordinate bench decision holding that employees of such institutions are not Central Government servants for s.10(10AA), the Tribunal upheld the restriction of exemption and rejected the claim for higher relief; the assessee's appeal was dismissed. - ITAT