https://www.taxtmi.com/caselaws?id=793888 Delay in filing the appeals was condoned on the footing that sufficient cause was shown and substantial justice should prevail. On the tax issue, the ITAT Bangalore held that ex gratia received under the BSNL Voluntary Retirement Scheme, 2019 was, in substance, retrenchment compensation and therefore exempt under section 10(10B) of the Income-tax Act, 1961. The Tribunal rejected the Revenue's contention that the benefit was confined by section 10(10C), followed coordinate bench decisions on identical facts, and granted the assessee full relief. en-us Mon, 22 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793888 Delay in filing the appeals was condoned on the footing that sufficient cause was shown and substantial justice should prevail. On the tax issue, the ITAT Bangalore held that ex gratia received under the BSNL Voluntary Retirement Scheme, 2019 was, in substance, retrenchment compensation and therefore exempt under section 10(10B) of the Income-tax Act, 1961. The Tribunal rejected the Revenue's contention that the benefit was confined by section 10(10C), followed coordinate bench decisions on identical facts, and granted the assessee full relief. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793888