Case Law Details
Case Name : R. Jayakumar Vs Union of India (Kerala High Court)
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Courts :
All High Courts Kerala High Court
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R. Jayakumar Vs Union of India (Kerala High Court)
In a recent ruling, the Kerala High Court addressed the case of R. Jayakumar vs Union of India, wherein retired employees sought a revision of the income limit for tax exemption on earned leave salary with retrospective effect. The petitioners, all of whom retired before April 1, 2023, argued that the income limit under Section 10(10AA)(ii) of the Income Tax Act, 1961, had not been revised since 2002, despite multiple pay revisions.
Background: The petitioners, retired employees of the 5th respondent, filed
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