https://www.taxtmi.com/caselaws?id=435382 The Appellate Tribunal partially allowed the appeal filed by the assessee regarding the restriction of exemption on leave encashment. The Tribunal directed the Assessing Officer to grant 100% exemption for the leave encashment earned during government service under section 10(10AA)(i) and calculate the exemption proportionately for the remaining amount as per section 10(10AA)(ii). The decision was based on the individual's employment history with the Department of Telecommunication and BSNL. The judgment was delivered on 15/03/2023 in Ahmedabad. en-us Wed, 15 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435382 The Appellate Tribunal partially allowed the appeal filed by the assessee regarding the restriction of exemption on leave encashment. The Tribunal directed the Assessing Officer to grant 100% exemption for the leave encashment earned during government service under section 10(10AA)(i) and calculate the exemption proportionately for the remaining amount as per section 10(10AA)(ii). The decision was based on the individual's employment history with the Department of Telecommunication and BSNL. The judgment was delivered on 15/03/2023 in Ahmedabad. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435382