https://www.taxtmi.com/caselaws?id=796322 A bona fide delayed claim for a statutory exemption may be admitted in appellate proceedings where the taxpayer was unaware of the relief, had offered the compensation to tax after employer tax deduction, and identically placed employees received similar relief. Compensation under BSNL VRS-2019 qualifying under Section 10(10B) is stated to be exempt from tax, with taxable income to be recomputed after allowing the exemption and any due refund granted in accordance with law. en-us Thu, 30 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796322 A bona fide delayed claim for a statutory exemption may be admitted in appellate proceedings where the taxpayer was unaware of the relief, had offered the compensation to tax after employer tax deduction, and identically placed employees received similar relief. Compensation under BSNL VRS-2019 qualifying under Section 10(10B) is stated to be exempt from tax, with taxable income to be recomputed after allowing the exemption and any due refund granted in accordance with law. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796322