https://www.taxtmi.com/highlights?id=74849 Leave encashment - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - The ITAT held that, the assessee was employed with Indian Railway Catering and Tourism Corporation Limited a Government of India Company and the tax has been deducted at source by the employer. Since the assessee was employed with the Central Government, therefore, she is very much eligible for the claim of deduction u/s. 10 (10AA) of the Act. en-us Mon, 12 Feb 2024 10:53:43 +0530 Mon, 12 Feb 2024 10:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74849 Leave encashment - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - The ITAT held that, the assessee was employed with Indian Railway Catering and Tourism Corporation Limited a Government of India Company and the tax has been deducted at source by the employer. Since the assessee was employed with the Central Government, therefore, she is very much eligible for the claim of deduction u/s. 10 (10AA) of the Act. Highlights Income Tax Mon, 12 Feb 2024 10:53:43 +0530 https://www.taxtmi.com/highlights?id=74849