https://www.taxtmi.com/caselaws?id=786782 Compensation received under the BSNL VRS-2019 voluntary retirement scheme was treated as eligible for exemption under section 10(10B) of the Income-tax Act, 1961. The claim was accepted even though the exemption had not been claimed in the return of income, because the matter was raised before the appellate authority and the record showed the amount had been taxed only due to the earlier omission. The assessee was accordingly held entitled to the statutory exemption and the consequential refund relief. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 14:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786782 Compensation received under the BSNL VRS-2019 voluntary retirement scheme was treated as eligible for exemption under section 10(10B) of the Income-tax Act, 1961. The claim was accepted even though the exemption had not been claimed in the return of income, because the matter was raised before the appellate authority and the record showed the amount had been taxed only due to the earlier omission. The assessee was accordingly held entitled to the statutory exemption and the consequential refund relief. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786782