https://www.taxtmi.com/caselaws?id=786558 CBDT Notification No.31/2023 increased the monetary ceiling for leave encashment exemption and the enhanced limit applies to claims within that amount; consequently an assessing officer must allow the exemption for leave encashment up to the enhanced ceiling notified. The document also records condonation of an appellate delay on medical and family grounds, permitting substantive consideration and resulting in grant of the exemption to the full extent claimed within the enhanced limit. The operative effect is that administrative increase in the ceiling governs allowance of leave encashment exemption. en-us Wed, 11 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786558 CBDT Notification No.31/2023 increased the monetary ceiling for leave encashment exemption and the enhanced limit applies to claims within that amount; consequently an assessing officer must allow the exemption for leave encashment up to the enhanced ceiling notified. The document also records condonation of an appellate delay on medical and family grounds, permitting substantive consideration and resulting in grant of the exemption to the full extent claimed within the enhanced limit. The operative effect is that administrative increase in the ceiling governs allowance of leave encashment exemption. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786558