Topic

BSNL VRS

3 articlesLatest August 2026
BSNL VRS Compensation Exempt under Sec 10(10B) and 1578-day Appeal Delay Condoned as Sufficient Cause under Sec 249(3) | Taxability & Appeal Timing : ITAT Ahmedabad
Case Law Analysis
|Income Tax Appellate Tribunal

BSNL VRS Compensation Exempt under Sec 10(10B) and 1578-day Appeal Delay Condoned as Sufficient Cause under Sec 249(3) | Taxability & Appeal Timing : ITAT Ahmedabad

The ITAT ruled that the ex-gratia payment received by a former BSNL employee is a capital receipt exempt under Sec 10(10B) of the Income-Tax Act. It also treated a 1578-day filing delay as ‘sufficient cause’ under Sec 249(3), allowing the appeal to proceed. This benefits taxpayers receiving VRS and facing procedural delays.

Section 10(10AA) & 10(10B) IT Act | BSNL VRS Employees from DoT Entitled to Full Tax Exemption as Central Govt Employees: ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Section 10(10AA) & 10(10B) IT Act | BSNL VRS Employees from DoT Entitled to Full Tax Exemption as Central Govt Employees: ITAT Bangalore

ITAT Bangalore holds that BSNL VRS employees absorbed from the Department of Telecommunications qualify as Central Government employees, entitling them to full tax exemption on leave encashment and ex gratia payments under Sections 10(10AA) and 10(10B) of the Income Tax Act. The ruling clarifies eligibility for tax benefits, impacting thousands of former DoT employees transitioned to BSNL.

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