9911796707
TMI Blog2025 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018-19 is directed against the order dated 23.10.2024 passed by National Faceless Appeal Centre, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') which inturn is arising out of the Rectification Order passed u/s. 154 dated 29.10.2021. 2. The grievance of the assessee is that ld.NFAC has confirmed the action of the CPC denying exemption u/s. 10(10AA) of the Act at Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee preferred appeal before the ld. NFAC but failed to succeed. Now the assessee is in appeal before the Tribunal. 5. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing, I therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative exparte qua the assessee. 6. I have heard the ld. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Taxation section of BSNL, New Delhi. Copy also provided of the pay-slip regarding Leave Encashment period (DOT & BSNL) issued by BSNL which indicates the receipt of Leave Encashment for DOT & BSNL period separately. These facts remain uncontroverted at the end of the Revenue authorities at any stage. Section 10(10AA)(i) of the Act applies to the Central and State employees and section 10(10AA)(i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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