https://www.taxtmi.com/caselaws?id=469019 CBDT Notification No. 31/2023 enhancing the leave-encashment exemption ceiling was treated as applicable to the assessee's claim under section 10(10AA), so the exempt amount was directed to be recomputed on that basis. The Tribunal also accepted an additional legal ground that ex-gratia received under BSNL's retirement scheme could be examined as retrenchment compensation exempt under section 10(10B), because a bona fide ground may be entertained when correct tax liability depends on it. As the character of the receipt had not been factually examined below, the matter was remitted for fresh adjudication. en-us Fri, 27 Feb 2026 00:00:00 +0530 Fri, 29 May 2026 15:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469019 CBDT Notification No. 31/2023 enhancing the leave-encashment exemption ceiling was treated as applicable to the assessee's claim under section 10(10AA), so the exempt amount was directed to be recomputed on that basis. The Tribunal also accepted an additional legal ground that ex-gratia received under BSNL's retirement scheme could be examined as retrenchment compensation exempt under section 10(10B), because a bona fide ground may be entertained when correct tax liability depends on it. As the character of the receipt had not been factually examined below, the matter was remitted for fresh adjudication. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469019