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ITAT Pune Clarifies Taxability of Leave Encashment received from DOT & BSNL by same Employee
Case Law Details
- Case Name
- Tanaji Kedari Sapkal Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
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Tanaji Kedari Sapkal Vs ITO (ITAT Pune)
Income Tax Appellate Tribunal (ITAT) Pune, in a recent ruling, has clarified the tax treatment of leave encashment received by employees, particularly those with service periods spanning both government and non-government entities. The Tribunal, in the case of Tanaji Kedari Sapkal vs. ITO (Assessment Year 2018-19), overturned decisions by the National Faceless Appeal Centre (NFAC) and the Centralized Processing Centre (CPC), emphasizing that leave encashment from government and non-government departments must be examined separately for exemption under Se...






