AdvertisementHariharan Rajeswari Vs ITO (ITAT Chennai) Chennai ITAT Allows Fresh Exemption Claims for BSNL Retrenchment Benefits Without Revised Return, Holding Tax Authorities Must Assist Taxpayers The Chennai ITAT held that a BSNL employee could not be denied exemption under sections 10(10B) and 10(10AA) merely because the claim was not made through a revised return. The Tribunal observed that the assessee had originally claimed only partial exemptions due to ignorance of the correct legal position, whereas the entitlement under the BSNL retrenchment scheme had already been settled by the Madras High Cou...