![Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128047-executive-instructions-cannot-amend-statutory-provisionsjpg.webp "Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]")
Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]
The Kerala High Court recently reaffirmed that executive instructions cannot amend or override statutory provisions. The observation was made while...
![Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128036-bsnljpg.webp "Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [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/2025/11/05/2102603-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 of Employees Working in Department of Telecommunication Exempted u/s 10(10AA) Income Tax Act: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Leave-Encashment-employees-working-Department-Telecommunication-Income-Tax-Act-ITAT-disallowance-TAXSCAN.jpg "Leave Encashment of Employees Working in Department of Telecommunication Exempted u/s 10(10AA) Income Tax Act: ITAT deletes Disallowance [Read Order]")
![Leave Encashment and Employees provision for Gratuity are ascertained Liability, allowable in Book Profit Computation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Leave-Encashment-Employees-Employees-Gratuity-Gratuity-Book-Profit-Computation-Book-Profit-ITAT-taxscan.jpg "Leave Encashment and Employees provision for Gratuity are ascertained Liability, allowable in Book Profit Computation: ITAT [Read Order]")
![Leave Encashment paid as per Section 43B (f) of Income Tax Act: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Leave-Encashment-Income-Tax-Act-ITAT-Deduction-taxscan.jpg "Leave Encashment paid as per Section 43B (f) of Income Tax Act: ITAT allows Deduction [Read Order]")
Claim of Leave Encashment to be allowed on Actual Payment basis and not on Accrual basis: ITAT grants partial relief to TV Today Network [Read Order]
In a partial relief to TV Today Network, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the claim of leave encashment to be allowed on an actual payment basis and not on an...
![Claim of Leave Encashment to be allowed on Actual Payment basis and not on Accrual basis: ITAT grants partial relief to TV Today Network [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ITAT-TV-Today-Network-Taxscan.jpg "Claim of Leave Encashment to be allowed on Actual Payment basis and not on Accrual basis: ITAT grants partial relief to TV Today Network [Read Order]")
ITAT allows Claim towards Leave Encashment since the HC Order Invalidating S. 43(F) not stayed by SC [Read Order]
Kolkata bench of Income Tax Appellate Tribunal (ITAT) recently quashed the order passed by the lower authorities disallowing the claim of the assessee towards leave encashment for the reason that the...
![ITAT allows Claim towards Leave Encashment since the HC Order Invalidating S. 43(F) not stayed by SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/06/Leave-Encashment.jpg "ITAT allows Claim towards Leave Encashment since the HC Order Invalidating S. 43(F) not stayed by SC [Read Order]")
Employee of a ‘University’ is entitled to Full Exemption of Arrears of Gratuity and Leave Encashment: ITAT Delhi [Read Order]
In Dev Raj Sood v. ITO, the ITAT Delhi, held that an employee of a ‘University’ is entitled to full exemption of arrears of Gratuity and leave Encashment under section 10(10) of the Income Tax Act. ...