Prerogative of Government to Set Earned Leave Salary exemption limit: Kerala HC

Balan Panicker Ramesh Kumar Vs Union of India (Kerala High Court)

It is the prerogative of the Government to fix the limit of income of encashment of earned leave salary for the purposes of exemption from payment of income tax

The case of Balan Panicker Ramesh Kumar vs. Union of India, decided by the Kerala High Court, revolves around the issue of income tax exemption on encashment of earned leave salary under Section 10 (10AA)(ii) of the Income Tax Act, 1961. The petitioners, retired employees of Public Sector undertakings and Scheduled Banks, challenged the governm

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