Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Section 10(10AA)(ii) governs retirement leave encashment received by employees other than Central or State Government employees. Exemption remains subject to the ten-month earned-leave limit, average-salary calculation, thirty-days-per-year leave entitlement restriction, aggregate limits for multiple employers, and adjustment for earlier exempt receipts. Notification No. 31/2023 raises the notified ceiling to Rs. 25,00,000 and states retrospective effect from 1 April 2023 without adverse effect. Tribunal authorities discussed apply the enhanced ceiling to eligible pending claims for earlier assessment years, while maintaining that public sector undertaking and bank employees do not qualify as government employees under Section 10(10AA)(i).
Section 10(10AA)(ii) governs retirement leave encashment received by employees other than Central or State Government employees. Exemption remains subject to the ten-month earned-leave limit, average-salary calculation, thirty-days-per-year leave entitlement restriction, aggregate limits for multiple employers, and adjustment for earlier exempt receipts. Notification No. 31/2023 raises the notified ceiling to Rs. 25,00,000 and states retrospective effect from 1 April 2023 without adverse effect. Tribunal authorities discussed apply the enhanced ceiling to eligible pending claims for earlier assessment years, while maintaining that public sector undertaking and bank employees do not qualify as government employees under Section 10(10AA)(i).
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