https://www.taxtmi.com/caselaws?id=64166 The words "retirement on superannuation or otherwise" in section 10(10AA)(ii) were read to include resignation, so leave encashment received on resignation qualified for exemption and the related addition was deleted. After the restrictive proviso to section 16(i) was deleted by the Finance Act, 1981 with effect from 1 April 1982, receipt of conveyance allowance did not disqualify an employee from the enhanced standard deduction, and the higher deduction was allowed. en-us Fri, 14 Dec 1984 00:00:00 +0530 Tue, 22 Feb 2011 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64166 The words "retirement on superannuation or otherwise" in section 10(10AA)(ii) were read to include resignation, so leave encashment received on resignation qualified for exemption and the related addition was deleted. After the restrictive proviso to section 16(i) was deleted by the Finance Act, 1981 with effect from 1 April 1982, receipt of conveyance allowance did not disqualify an employee from the enhanced standard deduction, and the higher deduction was allowed. Case-Laws Income Tax Fri, 14 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64166