https://www.taxtmi.com/caselaws?id=782037 ITAT CHD-AT held that PSPCL is not the State Government or its undertaking for purposes of s.10(10A), and its employees are not eligible for exemption on commuted pension or leave encashment for service rendered with PSPCL. However, the assessee's service with PSEB from 18.11.1983 to 16.04.2010 was held to be qualifying Government service, and exemption under s.10(10A) was allowed proportionately for leave encashment of Rs. 13,02,816 attributable to that period. Leave encashment relatable to subsequent service with PSPCL was held taxable, and relief was confined only to the PSEB service period. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782037 ITAT CHD-AT held that PSPCL is not the State Government or its undertaking for purposes of s.10(10A), and its employees are not eligible for exemption on commuted pension or leave encashment for service rendered with PSPCL. However, the assessee's service with PSEB from 18.11.1983 to 16.04.2010 was held to be qualifying Government service, and exemption under s.10(10A) was allowed proportionately for leave encashment of Rs. 13,02,816 attributable to that period. Leave encashment relatable to subsequent service with PSPCL was held taxable, and relief was confined only to the PSEB service period. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782037