https://www.taxtmi.com/caselaws?id=796002 Delayed appellate claims for statutory exemption may be entertained where substantial justice, the taxpayer's entitlement to lawful relief, and the appellate authority's power to admit a fresh claim support condonation. Compensation received by similarly situated BSNL employees under BSNL VRS-2019 qualifies for exemption under section 10(10B) where no distinguishing factual or legal circumstances exist. Taxable income should be recomputed after allowing the exemption, with any consequential refund granted in accordance with law. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796002 Delayed appellate claims for statutory exemption may be entertained where substantial justice, the taxpayer's entitlement to lawful relief, and the appellate authority's power to admit a fresh claim support condonation. Compensation received by similarly situated BSNL employees under BSNL VRS-2019 qualifies for exemption under section 10(10B) where no distinguishing factual or legal circumstances exist. Taxable income should be recomputed after allowing the exemption, with any consequential refund granted in accordance with law. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796002