Proposed Tax Approach: Apply Gratuity Arrears Method to Leave Encashment Arrears under Income Tax Act Sections 10(10) and 10(10AA).

Taxability of Arrears of leave encashment - As there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears of gratuity u/s 10(10) should be followed for arrears of leave encashment u/s 10(10AA). - AT .....

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