https://www.taxtmi.com/caselaws?id=792648 A retrospective notification enhancing the leave encashment exemption ceiling under section 10(10AA) was applied to the assessee's claim, and the Tribunal treated the revised limit as governing the relevant assessment year. Following its coordinate bench decisions, the ITAT held that the enhanced exemption applies to eligible leave encashment received by non-government employees as well, so a disallowance made below that ceiling could not stand. As the claim fell within the revised limit, the deduction was allowed and the disallowance was deleted. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 28 May 2026 17:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792648 A retrospective notification enhancing the leave encashment exemption ceiling under section 10(10AA) was applied to the assessee's claim, and the Tribunal treated the revised limit as governing the relevant assessment year. Following its coordinate bench decisions, the ITAT held that the enhanced exemption applies to eligible leave encashment received by non-government employees as well, so a disallowance made below that ceiling could not stand. As the claim fell within the revised limit, the deduction was allowed and the disallowance was deleted. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792648