https://www.taxtmi.com/caselaws?id=794061 Delay in filing appeals by similarly placed BSNL employees was condoned because comparable delays had already been accepted in identical cases, so the matters were heard on merits. Retrenchment compensation received under the voluntary retirement scheme was treated as retrenchment compensation and held exempt under section 10(10B) in line with earlier Tribunal rulings. Leave encashment was also held exempt under section 10(10AA), with retired BSNL employees under the scheme treated as deemed Central Government employees and the beneficial enhanced exemption limit applied. The rectification application under section 154 was found maintainable because the exemption claims were legally tenable on the merits. en-us Tue, 23 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794061 Delay in filing appeals by similarly placed BSNL employees was condoned because comparable delays had already been accepted in identical cases, so the matters were heard on merits. Retrenchment compensation received under the voluntary retirement scheme was treated as retrenchment compensation and held exempt under section 10(10B) in line with earlier Tribunal rulings. Leave encashment was also held exempt under section 10(10AA), with retired BSNL employees under the scheme treated as deemed Central Government employees and the beneficial enhanced exemption limit applied. The rectification application under section 154 was found maintainable because the exemption claims were legally tenable on the merits. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794061