https://www.taxtmi.com/caselaws?id=426993 The court held that employees of Tamil Nadu Agricultural University (TNAU) are considered government servants for the purpose of tax exemption on surrender of leave salary (SLS) under Section 10(10AA)(i) of the Income Tax Act. The court emphasized the control and funding by the State over TNAU, distinguishing it from Public Sector Undertakings (PSUs) and nationalized banks. Consequently, the petitioners' challenge against the Income Tax Department's position was successful, leading to the setting aside of tax requirements on SLS for TNAU employees. en-us Wed, 10 Aug 2022 00:00:00 +0530 Mon, 21 Nov 2022 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426993 The court held that employees of Tamil Nadu Agricultural University (TNAU) are considered government servants for the purpose of tax exemption on surrender of leave salary (SLS) under Section 10(10AA)(i) of the Income Tax Act. The court emphasized the control and funding by the State over TNAU, distinguishing it from Public Sector Undertakings (PSUs) and nationalized banks. Consequently, the petitioners' challenge against the Income Tax Department's position was successful, leading to the setting aside of tax requirements on SLS for TNAU employees. Case-Laws Income Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426993