2024 (6) TMI 1230

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....umar-SC, Navaneeth. N. Nath, Jacob P. Alex, Joseph P. Alex, Manu Sankar P., Amal Amir Ali, Latha Anand. JUDGMENT Heard the learned counsel appearing for the petitioners and also the respective learned counsel appearing for the respondents. 2. The petitioners are retired employees of the 5th respondent. All the petitioners retired before 01.04.2023. These writ petitions have been filed mainly seeking for a writ, order or direction in the nature of mandamus commanding the respondent Authorities to review the income limit for taxing purposes on earned leave salary under Section 10AA (ii) of the Income Tax Act 1961 with retrospective effect, inasmuch as after 2002 there has been no revision of the income limit for the purposes of exemption....

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....fied, as reduced by the amount or, as the case may be, the aggregate amount not included in the total income of any such previous year or years. Explanation.-For the purposes of sub-clause (ii),- the entitlement to earned leave of an employee shall not exceed thirty days for every year of actual service rendered by him as an employee of the employer from whose service he has retired;" 4. It is the prerogative of the Government to fix the limit of income of encashment of earned leave salary for the purposes of exemption from payment of income tax. Unless the Government issues the notification fixing the limit of income for earned leave salary, an employee cannot claim exemption from payment of income tax on encashment of earned leave up....