https://www.taxtmi.com/caselaws?id=794000 BSNL VRS separation was treated as retrenchment for tax purposes, and the text states that compensation under the BSNL VRS Scheme, 2019 qualified for full exemption under section 10(10B) on parity with earlier Coordinate Bench rulings. It also states that leave encashment received by BSNL VRS retirees was eligible for full exemption under section 10(10AA), with retirees treated as entitled to the corresponding government-employee fiscal benefit. On that basis, the appeals were described as succeeding in full, including condonation of delay, exemption for retrenchment compensation, and exemption for leave encashment. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794000 BSNL VRS separation was treated as retrenchment for tax purposes, and the text states that compensation under the BSNL VRS Scheme, 2019 qualified for full exemption under section 10(10B) on parity with earlier Coordinate Bench rulings. It also states that leave encashment received by BSNL VRS retirees was eligible for full exemption under section 10(10AA), with retirees treated as entitled to the corresponding government-employee fiscal benefit. On that basis, the appeals were described as succeeding in full, including condonation of delay, exemption for retrenchment compensation, and exemption for leave encashment. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794000