https://www.taxtmi.com/caselaws?id=797547 Ex-gratia retrenchment compensation received by BSNL employees under the Voluntary Retirement Scheme, 2019 qualifies for exemption under Section 10(10B) of the Income-tax Act, 1961. Entitlement to the exemption is not defeated merely because the employee offered the amount to tax based on Form 16, omitted the claim in the original return, or had a rectification claim rejected. Appellate powers may be exercised to allow a legally valid exemption claim not made before the Assessing Officer. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797547 Ex-gratia retrenchment compensation received by BSNL employees under the Voluntary Retirement Scheme, 2019 qualifies for exemption under Section 10(10B) of the Income-tax Act, 1961. Entitlement to the exemption is not defeated merely because the employee offered the amount to tax based on Form 16, omitted the claim in the original return, or had a rectification claim rejected. Appellate powers may be exercised to allow a legally valid exemption claim not made before the Assessing Officer. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797547