https://www.taxtmi.com/caselaws?id=792646 Leave encashment exemption under section 10(10AA) was held to be available at the revised ceiling of Rs. 25,00,000 for AY 2020-21, notwithstanding the assessee's status as a non-government employee. The Tribunal relied on CBDT's 24.05.2023 notification and coordinate bench decisions that had applied the enhanced limit to earlier assessment years. The matter was remanded only for recomputation by the Assessing Officer on the basis of the higher ceiling, and the addition was to be deleted to that extent. en-us Fri, 24 Apr 2026 00:00:00 +0530 Thu, 28 May 2026 13:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792646 Leave encashment exemption under section 10(10AA) was held to be available at the revised ceiling of Rs. 25,00,000 for AY 2020-21, notwithstanding the assessee's status as a non-government employee. The Tribunal relied on CBDT's 24.05.2023 notification and coordinate bench decisions that had applied the enhanced limit to earlier assessment years. The matter was remanded only for recomputation by the Assessing Officer on the basis of the higher ceiling, and the addition was to be deleted to that extent. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792646