https://www.taxtmi.com/caselaws?id=788525 Leave encashment exemption under section 10(10AA) was treated as available up to the revised threshold limit reflected in the CBDT notification. The Tribunal followed earlier coordinate Bench decisions on the same issue and, in the absence of any contrary material from the Revenue, applied consistency to reject restriction of the exemption to the earlier limit. The assessee's claim was therefore allowed within the revised limit. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788525 Leave encashment exemption under section 10(10AA) was treated as available up to the revised threshold limit reflected in the CBDT notification. The Tribunal followed earlier coordinate Bench decisions on the same issue and, in the absence of any contrary material from the Revenue, applied consistency to reject restriction of the exemption to the earlier limit. The assessee's claim was therefore allowed within the revised limit. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788525