https://www.taxtmi.com/caselaws?id=789907 Delay in filing the first appeal was condoned because the explanation was bona fide and the dispute involved a substantive exemption claim already supported by consistent coordinate bench authority, so procedural lapse did not defeat merits. Compensation received under the BSNL Voluntary Retirement Scheme, 2019 was treated as retrenchment compensation and a capital receipt falling within section 10(10B), not taxable salary income, so the exemption claim was allowed with consequential relief, including verification-based refund if due. en-us Fri, 10 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789907 Delay in filing the first appeal was condoned because the explanation was bona fide and the dispute involved a substantive exemption claim already supported by consistent coordinate bench authority, so procedural lapse did not defeat merits. Compensation received under the BSNL Voluntary Retirement Scheme, 2019 was treated as retrenchment compensation and a capital receipt falling within section 10(10B), not taxable salary income, so the exemption claim was allowed with consequential relief, including verification-based refund if due. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789907