https://www.taxtmi.com/caselaws?id=59287 Section 10(10AA) was construed as exempting leave encashment only where the payment arises on retirement after completion of service, including retirement otherwise than on superannuation. Voluntary resignation from contract service was treated as distinct from retirement, and the expression "otherwise than on superannuation" was not read to extend the exemption to a case where the employee left service before retirement benefits became due under the service conditions. On that construction, leave encashment received on resignation was not exempt from tax. en-us Tue, 17 Jun 1986 00:00:00 +0530 Sun, 06 Feb 2011 03:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59287 Section 10(10AA) was construed as exempting leave encashment only where the payment arises on retirement after completion of service, including retirement otherwise than on superannuation. Voluntary resignation from contract service was treated as distinct from retirement, and the expression "otherwise than on superannuation" was not read to extend the exemption to a case where the employee left service before retirement benefits became due under the service conditions. On that construction, leave encashment received on resignation was not exempt from tax. Case-Laws Income Tax Tue, 17 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59287