1984 (12) TMI 24

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..... he case, the Appellate Tribunal was right in holding that the provisions of section 10(10AA) would apply to the assessee's case in respect of the encashment of leave salary even though the payment was received not at the time of his retirement but at the time of resignation of his employment from Jessop and company ?" Under the provisions of section 10(10AA), the payment received by an employee .....

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