Case Law Details
Case Name : Chandra Prakash Vashistha Vs ITO (ITAT Jaipur)
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 Encashment Limit – B...
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ITAT Chandigar in : Arvind Kumar Jolly Vs ITO
ITA No. 952/Chd/ 2025 Dated 08/10/2025 held the opposite