https://www.taxtmi.com/caselaws?id=794465 Compensation paid to BSNL employees under the Voluntary Retirement Scheme, 2019 was treated as retrenchment compensation arising from forced retirement under the revival package. On that basis, it was regarded as a capital receipt not taxable as salary income, and the exemption was held to fall under section 10(10B), rather than being confined to the limit-based relief under section 10(10C). The Tribunal followed its earlier coordinate bench rulings on identical facts and accepted the assessee's claim for exemption. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794465 Compensation paid to BSNL employees under the Voluntary Retirement Scheme, 2019 was treated as retrenchment compensation arising from forced retirement under the revival package. On that basis, it was regarded as a capital receipt not taxable as salary income, and the exemption was held to fall under section 10(10B), rather than being confined to the limit-based relief under section 10(10C). The Tribunal followed its earlier coordinate bench rulings on identical facts and accepted the assessee's claim for exemption. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794465