https://www.taxtmi.com/caselaws?id=69818 The Tribunal held that the encashment of leave salary is not chargeable to income tax as it does not qualify as "salary" under Section 17 of the Income Tax Act. The Tribunal emphasized that the encashment is compensation for surrendering entitled leave, not for services rendered, making it exempt from tax. The Tribunal also ruled that the principles from a previous order regarding leave encashment applied to the current case, dismissing the department's argument. Additionally, the introduction of Section 10(10A) does not automatically render the encashment taxable, and the Tribunal affirmed that the encashment of leave salary remains exempt from tax. en-us Mon, 07 Jun 1982 00:00:00 +0530 Tue, 12 Apr 2011 12:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69818 The Tribunal held that the encashment of leave salary is not chargeable to income tax as it does not qualify as "salary" under Section 17 of the Income Tax Act. The Tribunal emphasized that the encashment is compensation for surrendering entitled leave, not for services rendered, making it exempt from tax. The Tribunal also ruled that the principles from a previous order regarding leave encashment applied to the current case, dismissing the department's argument. Additionally, the introduction of Section 10(10A) does not automatically render the encashment taxable, and the Tribunal affirmed that the encashment of leave salary remains exempt from tax. Case-Laws Income Tax Mon, 07 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69818