https://www.taxtmi.com/caselaws?id=798113 Retired employees seeking exemption for leave encashment under the enhanced limit effective from 1 April 2023 may pursue statutory remedies under the Income-tax Act, 1961, including filing revised returns where available. The writ petitions were disposed of with liberty to use those remedies, while preserving all rights and contentions. No substantive determination of eligibility for the enhanced exemption or the availability of revised returns was made. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798113 Retired employees seeking exemption for leave encashment under the enhanced limit effective from 1 April 2023 may pursue statutory remedies under the Income-tax Act, 1961, including filing revised returns where available. The writ petitions were disposed of with liberty to use those remedies, while preserving all rights and contentions. No substantive determination of eligibility for the enhanced exemption or the availability of revised returns was made. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798113