The assessee-employees, originally Central Government servants and subsequently absorbed in BSNL, claimed exemption under section 10(10AA)(i) in respect of leave encashment. The Court, on a harmonious reading of rules 37A(4) and 37A(8) of the CCS (Pension) Rules, held that upon retirement the employees were entitled to pension in the same manner as Central Government servants retiring on the same day. Therefore, their retirement was required to be treated as retirement from Central Government service for purposes of section 10(10AA)(i). The provisions of different enactments were required to be read harmoniously, and the exemption could not be denied merely because the employees had been absorbed in BSNL. \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 10(10AA): Leave salary-Employee of the Central Government or State Government-Leave encashment-Employees of BSNL absorbed from Central Government service-Retirement to be treated as retirement from Central Government service-Exemption allowable. [CCS (Pension) Rules, 1972, Rule 37A(4), (8), Art. 226] <\/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-64646","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gOG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64646","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=64646"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64646\/revisions"}],"predecessor-version":[{"id":64647,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64646\/revisions\/64647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}