Case Law Details
Case Name : Narender Singh Yadev Vs ACIT (ITAT Jaipur)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Jaipur
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Narender Singh Yadev Vs ACIT (ITAT Jaipur)
ITAT Jaipur held that as per records i.e. the Govt. Gazette Notification and Office Order submitted, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Organisation and therefore assessee being an employee of Government Organization is entitled for full exemption of earned leave encashment on retirement u/s 10(10AA) of Income Tax Act.
Facts- The only dispute in this case relates to rejection of claim u/s 10(10AA) of the Act amounting to Rs.14,23,591/- on account of earned leave encashment on retirement by holding that the employer of th...
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