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Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
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