https://www.taxtmi.com/caselaws?id=449454 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the exemption claim under section 10(10AA)(i) of the Act. The key issue was whether the assessee qualified as a Central Government employee. The Tribunal determined that employment with Indian Railway Catering and Tourism Corporation Limited, a Government of India Company, qualified the assessee as a Central Government employee, thereby entitling her to the leave encashment exemption. Consequently, the appeal against the NFAC, Delhi's order was upheld, allowing the exemption for the assessment year 2019-20. en-us Fri, 09 Feb 2024 00:00:00 +0530 Mon, 12 Feb 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449454 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the exemption claim under section 10(10AA)(i) of the Act. The key issue was whether the assessee qualified as a Central Government employee. The Tribunal determined that employment with Indian Railway Catering and Tourism Corporation Limited, a Government of India Company, qualified the assessee as a Central Government employee, thereby entitling her to the leave encashment exemption. Consequently, the appeal against the NFAC, Delhi's order was upheld, allowing the exemption for the assessment year 2019-20. Case-Laws Income Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449454