https://www.taxtmi.com/article/detailed?id=15961 Several appellate tribunals have construed the enhanced monetary ceiling for non government leave encashment as a beneficial and curative change and applied it retrospectively to earlier assessment years. Taxpayers may pursue rectification where the error is apparent on record or seek condonation of delay for retrospective claims, subject to documentation and potential denial of interest on delayed refunds. The tribunal trend is favorable but not finally settled, and departmental appeals remain a litigation risk. en-us Tue, 03 Mar 2026 08:46:03 +0530 Tue, 03 Mar 2026 08:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15961 Several appellate tribunals have construed the enhanced monetary ceiling for non government leave encashment as a beneficial and curative change and applied it retrospectively to earlier assessment years. Taxpayers may pursue rectification where the error is apparent on record or seek condonation of delay for retrospective claims, subject to documentation and potential denial of interest on delayed refunds. The tribunal trend is favorable but not finally settled, and departmental appeals remain a litigation risk. Articles Income Tax Tue, 03 Mar 2026 08:46:03 +0530 https://www.taxtmi.com/article/detailed?id=15961