{"id":61285,"date":"2026-06-27T11:43:44","date_gmt":"2026-06-27T06:13:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunil-kumar-bhilare-v-ito-2025-215-itd-476smc-pune-trib\/"},"modified":"2026-06-27T11:43:44","modified_gmt":"2026-06-27T06:13:44","slug":"sunil-kumar-bhilare-v-ito-2025-215-itd-476smc-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-kumar-bhilare-v-ito-2025-215-itd-476smc-pune-trib\/","title":{"rendered":"Sunil Kumar Bhilare. v. ITO (2025) 215 ITD 476(SMC) (Pune) (Trib.)"},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(10AA): Leave salary-Employee of the Central  Government or State Government-Allowed only partial exemption-Matter was remanded for fresh adjudication in light of said notification and related judicial pronouncements. [S.10AA(ii)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61285\/revisions"}],"predecessor-version":[{"id":61286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61285\/revisions\/61286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}