2018 (9) TMI 2152

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....for the respondent no. 1 Shri Anand Parchure, Advocate for the respondent no. 2 The very basis of petition appears to be misconceived. Contention is when Section 10(10AA)(i) of Income Act, 1961 does not prescribe any ceiling limit for exemption from payment of income tax on leave encashment benefit enjoyed by Central or State Government employees, under clause (ii), such a limit of "ten months....