https://www.taxtmi.com/caselaws?id=435382 Leave encashment received on retirement was treated differently depending on when the entitlement accrued. Amount attributable to service rendered under the Central Government before permanent absorption in BSNL qualified for full exemption under section 10(10AA)(i), because it arose from Central Government service. The balance attributable to post-absorption service was governed by the restricted exemption under section 10(10AA)(ii). Applying the coordinate bench view on identical facts, the tribunal rejected full restriction by the lower authorities and granted relief partly in favour of the assessee. 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 Leave encashment received on retirement was treated differently depending on when the entitlement accrued. Amount attributable to service rendered under the Central Government before permanent absorption in BSNL qualified for full exemption under section 10(10AA)(i), because it arose from Central Government service. The balance attributable to post-absorption service was governed by the restricted exemption under section 10(10AA)(ii). Applying the coordinate bench view on identical facts, the tribunal rejected full restriction by the lower authorities and granted relief partly in favour of the assessee. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435382