https://www.taxtmi.com/caselaws?id=790887 Leave encashment on retirement attributable to leave accumulated during Central Government service was treated as retaining its government-service character even after later absorption in BSNL, so exemption under section 10(10AA)(i) was to be determined by the source and nature of the earned leave rather than the employer at retirement. A rectification under section 154 was held impermissible because restricting the exemption required factual examination and legal interpretation and was not a mistake apparent from the record. The assessee was therefore entitled to full exemption, and the disallowance was deleted. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790887 Leave encashment on retirement attributable to leave accumulated during Central Government service was treated as retaining its government-service character even after later absorption in BSNL, so exemption under section 10(10AA)(i) was to be determined by the source and nature of the earned leave rather than the employer at retirement. A rectification under section 154 was held impermissible because restricting the exemption required factual examination and legal interpretation and was not a mistake apparent from the record. The assessee was therefore entitled to full exemption, and the disallowance was deleted. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790887