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ITAT Jaipur Allows Higher Leave Encashment Exemption of ₹25 Lakh with Retrospective Effect
Case Law Details
- Case Name
- Chandra Prakash Vashistha Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Jaipur
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Chandra Prakash Vashistha Vs ITO (ITAT Jaipur)
ITAT Jaipur Allows Leave Encashment Exemption-CBDT Notification 31/2023 Enhancing Limit to ₹25 Lakh Held Retrospective; Retired Bank Employee Entitled to ₹25 Lakh Leave Encashment Exemption; CBDT’s ₹25 Lakh Leave Encashment Limit Applies Retrospectively; Non-Government Retirees Can Claim ₹25 Lakh Leave Encashment Exemption
ITAT Jaipur Allows Leave Encashment Exemption-CBDT Notification 31/2023 Enhancing Limit to ₹25 Lakh Held Retrospective- Delay of 959 Days Condoned; Tribunal Grants Benefit of Enhanced Leave Encashmen...








ITAT Chandigar in : Arvind Kumar Jolly Vs ITO
ITA No. 952/Chd/ 2025 Dated 08/10/2025 held the opposite