Assessee received leave encashment on retirement, claimed full exemption under section 10(10AA)(ii), but was allowed only partial exemption. Tribunal held that since CBDT vide Notification No. 31/2023 dt 24-5 2023, had enhanced limit of exemption under section 10(10AA)(ii), matter was remanded for fresh adjudication in light of said notification and related judicial pronouncements. (AY. 2020-21)