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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...
![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]](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. ...