Tamil Nadu Agricultural University employees entitled to tax exemption on leave salary under Income Tax Act Section 10(10AA)(i).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary (SLS) - recovery of amount not deducted as TDS - No doubt in my mind that the petitioners, employees of Tamil Nadu Agricultural University are Government servants, entitled to the benefit of exemption u/s 10(10AA)(i) of the Act. Impugned circular dated 17.02.20215 and consequent communications issued to the petitioners by the University, are contrary to law and are set aside. - HC....