https://www.taxtmi.com/caselaws?id=5954 Illegal retrenchment under industrial dispute law is treated as invalid where the mandatory retrenchment conditions are not met, and reinstatement is ordinarily the normal remedy. The text also notes that exceptional facts such as long delay and impracticability of restoring the employment relationship may justify compensation in lieu of reinstatement, including a consolidated lump-sum award covering back wages and non-reinstatement relief. Where the award contains salary arrears paid in one lump sum, the employee may seek the tax relief available for arrears of salary under the income-tax mechanism, particularly where tax has been deducted at source. en-us Tue, 09 Apr 1985 00:00:00 +0530 Tue, 24 Mar 2015 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5954 Illegal retrenchment under industrial dispute law is treated as invalid where the mandatory retrenchment conditions are not met, and reinstatement is ordinarily the normal remedy. The text also notes that exceptional facts such as long delay and impracticability of restoring the employment relationship may justify compensation in lieu of reinstatement, including a consolidated lump-sum award covering back wages and non-reinstatement relief. Where the award contains salary arrears paid in one lump sum, the employee may seek the tax relief available for arrears of salary under the income-tax mechanism, particularly where tax has been deducted at source. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5954