https://www.taxtmi.com/caselaws?id=463818 ITAT JAIPUR dismissed the appeal, upholding AO and CIT(A)'s allowance of only Rs. 3,00,000 exemption under section 10(10AA) for leave encashment; the assessee's claim for full exemption was denied. Tribunal found the employer to be a State PSU rather than a government department, citing precedent that PSU employees cannot be equated with Central/State government employees for full exemption. No contrary authority was shown, so the appellate order was affirmed and the appeal dismissed. en-us Wed, 17 May 2023 00:00:00 +0530 Tue, 16 Sep 2025 12:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463818 ITAT JAIPUR dismissed the appeal, upholding AO and CIT(A)'s allowance of only Rs. 3,00,000 exemption under section 10(10AA) for leave encashment; the assessee's claim for full exemption was denied. Tribunal found the employer to be a State PSU rather than a government department, citing precedent that PSU employees cannot be equated with Central/State government employees for full exemption. No contrary authority was shown, so the appellate order was affirmed and the appeal dismissed. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463818