9911796707
TMI Blog2025 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... of Telecommunications (Govt. of India) which is eligible for exemption u/s. 10(10AA) of the Act and the remaining amount received from BSNL. While filing the application u/s. 154 of the Act, the assessee has enclosed the letter dated 04.05.2012 regarding Leave Encashment amount, issued by Taxation section of BSNL, New Delhi. Copy also provided of the pay-slip regarding Leave Encashment period (DOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re allowed. - Dr. Manish Borad, Accountant Member For the Assessee : None For the Revenue : Shri Vinod Pawar ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal by the assessee pertaining to Assessment Year 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 14.11.2021 but failed to get any relief on the ground that the assessee being a Non-Government salaried employee is not allowed for total exemption of Leave Encashment u/s. 10(10AA) of the Act. 4. Aggrieved assessee 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the remaining amount of Rs. 2,51,836/- received from BSNL. While filing the application u/s. 154 of the Act, the assessee has enclosed the letter dated 04.05.2012 regarding Leave Encashment amount, issued by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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