AdvertisementSmt.Rama Devi Kotamraju Vs ITO (ITAT Hyderabad)BSNL VRS-2019 Compensation Eligible for Full Exemption U/s 10(10B); Hyderabad ITAT Condones 1,404-Day DelayIn Smt. Rama Devi Kotamraju v. ITO (ITA No.1282/Hyd/2026, AY 2021-22), the Hyderabad ITAT considered the taxability of ex-gratia compensation received by a BSNL employee under VRS-2019. On merits, the Tribunal followed the consistent view of Coordinate Benches that compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B). Subsequently, the assessee came to know that the ex-gratia compensation received under BSNL VRS-2019 was fully exempt under section 10(10B) of the Act. Respectfully following the aforesaid decision of the Tribunal, we hold that the compensation received by the assessee from BSNL under VRS-2019 is eligible for exemption under section 10(10B) of the Act.