https://www.taxtmi.com/caselaws?id=795827 Appellate authorities may condone delay and entertain substantiated exemption claims not made in an original or revised return, because the restriction on fresh claims applies to the Assessing Officer and does not limit appellate powers. BSNL Voluntary Retirement Scheme, 2019 compensation was treated as retrenchment compensation eligible for exemption under Section 10(10B), despite an earlier claim under an incorrect provision. Retired BSNL employees were also treated as Central Government employees for leave-encashment exemption, with the beneficial enhanced limit applied in appellate proceedings under Section 10(10AA). en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795827 Appellate authorities may condone delay and entertain substantiated exemption claims not made in an original or revised return, because the restriction on fresh claims applies to the Assessing Officer and does not limit appellate powers. BSNL Voluntary Retirement Scheme, 2019 compensation was treated as retrenchment compensation eligible for exemption under Section 10(10B), despite an earlier claim under an incorrect provision. Retired BSNL employees were also treated as Central Government employees for leave-encashment exemption, with the beneficial enhanced limit applied in appellate proceedings under Section 10(10AA). Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795827