Case Law Details
Case Name : Vijay Kumar Jain Vs ITO (ITAT Agra)
Related Assessment Year : 2019-20
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Vijay Kumar Jain Vs ITO (ITAT Agra)
The Income Tax Appellate Tribunal (ITAT), Agra Bench, decided two connected appeals involving a common legal issue regarding the exemption limit for leave encashment under Section 10(10AA)(ii) of the Income-tax Act for Assessment Years 2019-20 and 2020-21. In ITA No. 175/Agr/2022, the assessee, a retiree from the State Bank of India, received leave encashment of ₹7,51,755 and claimed full exemption while filing the return. The claim was initially accepted during processing. However, the Centralized Processing Centre later passed a rectification
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