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    <description>The Appellate Tribunal ITAT Jaipur allowed the appeal of the assessee, emphasizing the correct classification of the employer as a government organization and the consequent entitlement to full exemption under section 10(10AA) for earned leave encashment on retirement. The decision highlighted the importance of factual accuracy and proper assessment in determining tax liabilities and exemptions under the Income Tax Act.</description>
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      <description>The Appellate Tribunal ITAT Jaipur allowed the appeal of the assessee, emphasizing the correct classification of the employer as a government organization and the consequent entitlement to full exemption under section 10(10AA) for earned leave encashment on retirement. The decision highlighted the importance of factual accuracy and proper assessment in determining tax liabilities and exemptions under the Income Tax Act.</description>
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