Assessee retired from services of State Bank of India and claimed exemption u/s10(10AA) of the Act. The  exemption is denied. The assessee contended that   law discriminating the Central or State services, in case of employees of other establishments, period of leave was capped at 10 months and maximum amount exempted from income tax was subject to such limit as Central Government might notify in Official Gazette, that same being in year 2017 to be Rs. 3 lakhs was discriminatory and hence be declared ultra vires. On writ the Court held that  State has wide discretion in matter of classification for taxation purposes. Accordingly the  differentiation made by State between employees of Central and State Governments on one hand and employees of other establishments on other in section 10 (10AA) was neither discriminating nor violative of article 14 of Constitution. Therefore, a retired employee of State Bank of India could not claim parity with employees of Central and State Government. Writ petition is dismissed.