https://www.taxtmi.com/caselaws?id=797461 Appellate authorities may condone delayed appeals and entertain a legally available exemption claim even where the return cited an incorrect provision and no adjustment arose in the processing intimation. Compensation paid to BSNL employees under the Voluntary Retirement Scheme, 2019 is treated as retrenchment compensation eligible for exemption under Section 10(10B), reflecting the scheme's workforce-reduction purpose. Eligible retired employees are also treated as deemed Central Government employees for leave-encashment exemption under Section 10(10AA); the enhanced beneficial exemption limit applies in appellate proceedings. These principles support substantive relief based on the correct statutory exemption rather than the original characterisation of the claim. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797461 Appellate authorities may condone delayed appeals and entertain a legally available exemption claim even where the return cited an incorrect provision and no adjustment arose in the processing intimation. Compensation paid to BSNL employees under the Voluntary Retirement Scheme, 2019 is treated as retrenchment compensation eligible for exemption under Section 10(10B), reflecting the scheme's workforce-reduction purpose. Eligible retired employees are also treated as deemed Central Government employees for leave-encashment exemption under Section 10(10AA); the enhanced beneficial exemption limit applies in appellate proceedings. These principles support substantive relief based on the correct statutory exemption rather than the original characterisation of the claim. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797461