https://www.taxtmi.com/caselaws?id=800111 Compensation received by BSNL employees under the 2019 Voluntary Retirement Scheme is treated as qualifying retrenchment compensation eligible for exemption under Section 10(10B). Where an employee originally sought relief under Section 10(10C), appellate jurisdiction can consider the exemption under the correct provision even without a revised return. The bar on fresh claims made otherwise than through a revised return is confined to the Assessing Officer and does not prevent an appellate authority from granting a substantively available exemption. Eligibility must therefore be assessed under the applicable provision rather than rejected for an incorrect original claim. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800111 Compensation received by BSNL employees under the 2019 Voluntary Retirement Scheme is treated as qualifying retrenchment compensation eligible for exemption under Section 10(10B). Where an employee originally sought relief under Section 10(10C), appellate jurisdiction can consider the exemption under the correct provision even without a revised return. The bar on fresh claims made otherwise than through a revised return is confined to the Assessing Officer and does not prevent an appellate authority from granting a substantively available exemption. Eligibility must therefore be assessed under the applicable provision rather than rejected for an incorrect original claim. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800111