Upholding a Rajasthan High Court ruling, a Bench of Justices Dipankar Datta and A G Masih clarified that the open or general ...
The issue was whether leave encashment exemption should be capped at ₹3 lakh or ₹25 lakh. ITAT held that the enhanced ₹25 lakh limit applies, making the entire ₹13.12 lakh fully ...