https://www.taxtmi.com/caselaws?id=794617 BSNL VRS-2019 compensation was treated as exempt under section 10(10B) because the facts were identical to an earlier ITAT ruling on the same scheme, subject to verification of eligibility conditions; tax deducted or paid was refundable. Leave encashment was directed to be examined under section 10(10AA) within the prescribed statutory ceiling, including the enhanced limit under the CBDT notification, and exemption was allowed only to that extent. On both issues, the assessee obtained relief and the appeals were allowed. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794617 BSNL VRS-2019 compensation was treated as exempt under section 10(10B) because the facts were identical to an earlier ITAT ruling on the same scheme, subject to verification of eligibility conditions; tax deducted or paid was refundable. Leave encashment was directed to be examined under section 10(10AA) within the prescribed statutory ceiling, including the enhanced limit under the CBDT notification, and exemption was allowed only to that extent. On both issues, the assessee obtained relief and the appeals were allowed. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794617