https://www.taxtmi.com/caselaws?id=15757 The High Court found no legal question to refer regarding the interpretation of entry 9A of the old Appendix I, as the Tribunal's decision rendered the issue moot. However, the Court directed the Tribunal to formulate a statement of case solely for the treatment of leave salary exceeding the limit set by section 10(10AA) under section 40A(5) of the Income-tax Act. The High Court partially allowed the application, ruling in favor of referring the question for its opinion, with no cost implications. en-us Tue, 02 Feb 1999 00:00:00 +0530 Thu, 27 Aug 2009 15:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15757 The High Court found no legal question to refer regarding the interpretation of entry 9A of the old Appendix I, as the Tribunal's decision rendered the issue moot. However, the Court directed the Tribunal to formulate a statement of case solely for the treatment of leave salary exceeding the limit set by section 10(10AA) under section 40A(5) of the Income-tax Act. The High Court partially allowed the application, ruling in favor of referring the question for its opinion, with no cost implications. Case-Laws Income Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15757