https://www.taxtmi.com/caselaws?id=796002 Delayed appellate claims for statutory exemptions may be considered where condonation advances substantial justice and enables a taxpayer to obtain lawful relief. The notes identify the Commissioner (Appeals)' power to entertain a fresh exemption claim and the obligation of tax authorities to assist taxpayers in securing available relief. They further state that compensation received under BSNL VRS-2019 may qualify for exemption under the voluntary retirement compensation provision where the employee is similarly situated to those covered by prior Tribunal decisions. Taxable income should consequently be recomputed after allowing the exemption, with any resulting refund granted according to 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 exemptions may be considered where condonation advances substantial justice and enables a taxpayer to obtain lawful relief. The notes identify the Commissioner (Appeals)' power to entertain a fresh exemption claim and the obligation of tax authorities to assist taxpayers in securing available relief. They further state that compensation received under BSNL VRS-2019 may qualify for exemption under the voluntary retirement compensation provision where the employee is similarly situated to those covered by prior Tribunal decisions. Taxable income should consequently be recomputed after allowing the exemption, with any resulting refund granted according to law. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796002