https://www.taxtmi.com/caselaws?id=768809 Leave encashment exemption under section 10(10AA) was denied on the ground that a retired employee of a public sector undertaking could not be treated as a government employee for full exemption. The appellate authority upheld the disallowance on that basis. The appeal was later dismissed as withdrawn in view of subsequent developments and the assessee's submissions, with liberty to seek restoration in accordance with law if any difficulty arose regarding refund or any connected issue. en-us Fri, 11 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768809 Leave encashment exemption under section 10(10AA) was denied on the ground that a retired employee of a public sector undertaking could not be treated as a government employee for full exemption. The appellate authority upheld the disallowance on that basis. The appeal was later dismissed as withdrawn in view of subsequent developments and the assessee's submissions, with liberty to seek restoration in accordance with law if any difficulty arose regarding refund or any connected issue. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768809