https://www.taxtmi.com/caselaws?id=375166 The Tribunal allowed all the appeals of KPTCL, quashing the orders under Sections 201(1) and 201(1A) of the Income Tax Act. It was determined that KPTCL's employees are not State Government employees for tax exemption on unutilized leave. However, the Tribunal recognized KPTCL's bona fide belief in their status and historical context, justifying their actions and negating the default status under Sections 201(1) and 201(1A). en-us Fri, 08 Feb 2019 00:00:00 +0530 Tue, 12 Mar 2019 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375166 The Tribunal allowed all the appeals of KPTCL, quashing the orders under Sections 201(1) and 201(1A) of the Income Tax Act. It was determined that KPTCL's employees are not State Government employees for tax exemption on unutilized leave. However, the Tribunal recognized KPTCL's bona fide belief in their status and historical context, justifying their actions and negating the default status under Sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375166