https://www.scconline.com/blog/post/2024/03/05/differentiating-tax-on-leave-encashment-between-state-central-government-employees-not-violative-of-art14-phc-legal-news-scc-times/
Section 10(10-AA) of Income Tax Act 1961 differentiating tax on leave encashment between State and Central Government employees, not violative of Article 14: Patna High Court