https://www.taxtmi.com/caselaws?id=754623 The HC dismissed the writ petitions filed by retired employees seeking retrospective revision of the income limit for tax exemption on earned leave salary under Section 10AA(ii) of the Income Tax Act 1961. The Court held that revising the limit is a policy decision within the Executive's jurisdiction, not the judiciary's. Petitioners were granted liberty to approach the Government for relief. The Court emphasized the doctrine of separation of powers and refrained from issuing a mandamus. All pending interlocutory applications were dismissed, and the case was disposed of, leaving the decision to the Executive. en-us Mon, 29 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754623 The HC dismissed the writ petitions filed by retired employees seeking retrospective revision of the income limit for tax exemption on earned leave salary under Section 10AA(ii) of the Income Tax Act 1961. The Court held that revising the limit is a policy decision within the Executive's jurisdiction, not the judiciary's. Petitioners were granted liberty to approach the Government for relief. The Court emphasized the doctrine of separation of powers and refrained from issuing a mandamus. All pending interlocutory applications were dismissed, and the case was disposed of, leaving the decision to the Executive. Case-Laws Income Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754623