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![Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102603-leave-encashment-exemption-itat-cbdt-taxscan.webp "Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]")
Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) allowed an appeal filed by a retired State Bank of India employee, holding that the...
![Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102343-conduit-companies-taxed-proof-of-income-taxscan.webp "Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]")
![Incomplete Verification of Merger-Linked Research and Development Spending: ITAT Directs Fresh Examination of Eligibility [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102344-merger-linked-research-development-spending-itat-taxscan.webp "Incomplete Verification of Merger-Linked Research and Development Spending: ITAT Directs Fresh Examination of Eligibility [Read Order]")
![No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/250x150_2102498-bona-fides-delhi-hc-condones-delay-cestat-taxscan.webp "No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]")
![No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102513-aar-rectification-request-gst-rate-body-building-activity-taxscan.webp "No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]")
![Madras HC quashes Levy of Purchase Tax under TNGST Act on Buyer owing to Default of Seller [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102618-madras-hc-levy-of-purchase-tax-tngst-act-taxscan.webp "Madras HC quashes Levy of Purchase Tax under TNGST Act on Buyer owing to Default of Seller [Read Order]")
![Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102603-leave-encashment-exemption-itat-cbdt-taxscan.webp "Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]")
Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]
The tribunal observed that the appellant had received ₹13,05,810 as leave encashment and that the CBDT notification dated 24.05.2023 had enhanced the exemption limit for non-government employees with retrospective effect
![Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102204-fresh-adjudication-taxscan.webp "Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]")
![Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102160-calcutta-high-court-service-tax-demand-finance-act-taxscan.webp "Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]")
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp "Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]")
![No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101299-service-tax-reversal-entries-electricity-deposits-deposits-section-67-of-finance-act-taxscan.webp "No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]")
![No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102498-bona-fides-delhi-hc-condones-delay-cestat-taxscan.webp "No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]")
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Navasree A.M![Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/750x450_2102343-conduit-companies-taxed-proof-of-income-taxscan.webp "Conduit Companies Cannot be Taxed without Proof of Income: Delhi HC Deletes Commission Income Additions on Alleged Accommodation Entry [Read Order]")
