https://www.taxtmi.com/caselaws?id=64679 Leave encashment received on cessation of service can fall within the exemption for leave salary under Section 10(10AA) even where the employee did not retire by superannuation, provided the facts establish retirement from service within the statutory sense and the payment is within the prescribed limit. The text states that the employee had ceased service and left India for an ILO assignment, so the leave encashment related to retirement from service for the purposes of the provision. A contrary decision was treated as distinguishable because the employees there continued in service. en-us Tue, 31 Dec 1985 00:00:00 +0530 Wed, 09 Feb 2011 12:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64679 Leave encashment received on cessation of service can fall within the exemption for leave salary under Section 10(10AA) even where the employee did not retire by superannuation, provided the facts establish retirement from service within the statutory sense and the payment is within the prescribed limit. The text states that the employee had ceased service and left India for an ILO assignment, so the leave encashment related to retirement from service for the purposes of the provision. A contrary decision was treated as distinguishable because the employees there continued in service. Case-Laws Income Tax Tue, 31 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64679